THE EFFECT OF INTERNAL AND EXTERNAL ACCOUNTABILITY, JOB MOTIVATION AND EDUCATION ON LOCAL GOVERNMENT OFFICIAL’S PERFORMANCE
https://doi.org/10.22146/jieb.13921 Kathleen Asyera Risakotta(1*), Rusdi Akbar(2)
(1) Faculty of Economics and Business, Universitas Pattimura
(2) Faculty of Economics and Business, Universitas Gadjah Mada
(*) Corresponding Author
Abstract
This study aims to empirically analyze the influence of internal and external accountabilities, job motivation and education on the performance of local government officials with organizational commitment as the intervening variable. This study used a mixed method that consists of Partial Least Square (PLS) for the analysis of the quantitative and a thematic content analysis for the qualitative approach. The sample includes 224 government officers from the Provincial Government of Maluku Province and Ambon City Council. The result of this study shows that internal accountability, job motivation and organizational commitment have a positive influence on the performance of the local government employees, while both external accountability and education do not play a positive role in their organizational commitment. These are the driving factor for organizations to improve the accountability and performance of government institutions, so that good governance may occur in the future. The results of this study could be used as advices to local governments on their employee training programs in order to improve the performance of the employees of local government agencies.
Keywords
Full Text:
PDFReferences
Akhyaruddin, M. and Akbar R. (2016). The relationship between the use of a performance measurement system, organizational factors, accountability, and the performance of public sector organizations. Journal of indonesian economy and business, 31 (1) , 1-22.
Akbar, R., (2011) . Performance measurement and accountability in Indonesian local government. Unpublished dissertation, Australia: School of Accounting, Curtin University.
Akbar, R., Pilcher, R., & Perrin, B. (2012). Performance measurement in Indonesia: the case of local government. Pacific Accounting Review, 24(3), 262-291.
Akinyemi, B. O. (2014). Organizational commitment in Nigerian banks: The influence of age, tenure and education. J. Mgmt. & Sustainability, 4, 104.
Allen, N. J., & Meyer, J. P. (1990). Organizational socialization tactics: A longitudinal analysis of links to newcomers' commitment and role orientation. Academy of management journal, 33(4), 847-858.
Allen, N. J., & Meyer, J. P. (1997). The measurement and antecedents of affective, continuance and normative commitment to the organization. Journal of occupational psychology, 63(1), 1-18.
As’ad, M. (2008). Industrial psychology fourth edition. Yogyakarta: Liberty.
Ashworth, R., Boyne, G., & Delbridge, R. (2007). Escape from the iron cage? Organizational change and isomorphic pressures in the public sector. Journal of public administration research and theory, 19(1), 165-187.
Barclay, D., C. Higgins, and R. Thompson, (1995). The partial least squares (PLS) approach to causal modelling: Personal computer adoption and use as an illustration. Technology Studies, 2 (2), 285-309.
Bang, H., Ross, S., & Reio Jr, T. G. (2012). From motivation to organizational commitment of volunteers in non-profit sport organizations: The role of job satisfaction. Journal of Management Development, 32(1), 96-112.
Camilleri, E., & Van Der Heijden, B. I. (2007). Organizational commitment, public service motivation, and performance within the public sector. Public Performance & Management Review, 31(2), 241-274.
Cascio, W. F. 1998a. Applied psychology in human resource management, 5th Edition. London: Prentice Hall.
Cavalluzzo, K. S., & Ittner, C. D. (2004). Implementing performance measurement innovations: evidence from government. Accounting, organizations and society, 29(3-4), 243-267.
Cetin, M. O. (2006). The relationship between job satisfaction, occupational and organizational commitment of academics. Journal of American Academy of Business, 8(1), 78-88.
Clugston. (2000). Predicting turnover of employees.Journal of Applied Psychology, 24, 132-146.
Creswell, John W. and Vicki L. Plano Clark. (2011). Designing and conducting mixed methods research. Second Edition. Sage Publication, USA.
DiMaggio, Paul J. and Walter W. Powell. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48, 147-160.
Ellwood, S. (2003). Bridging the GAAP across the UK public sector. Accounting and Business Research, 33(2), 105-121.
Flippo, E.B. (1984). Personnel management. McGraw-Hill, Inc.
Gudono, (2012). Multivariate data analysis. 2nd Edition. Yogyakarta: BPFE.
Han, Joon and Jasook Koo. (2010). Institutional isomorphism and decoupling among Korean Firms: Adoption of performance compensation system. Korean Journal of Sociology, 44 (3), 27-44.
Hartman, C.C. (2000). Organizational commitment: Method scale analysis and test of effects. International Journal of Organizational Analysis, 8, 89- 109.
Head of Institute of Public Administration decision, Number 239 / IX / 6/8/2003 on Guidelines for Preparation of Reporting Accountability of Government Performance. (Retrieved, September 2015).
Hood, Christopher. (1991). A public management for all seasons. Public Administration, 6(3), 3-19.
Indonesia Governance Index. (2014, August 7). Performance governance Maluku Province. Retrieved from : http://www.kemitraan.or.id/ govindex/propprofil.php?prop=30
Lai, M. C. and S. L. Fan. (2008). “Use of fit perception in employee behavioral criteria in Taiwan IT industry. Business and Information, 5 (1).
Mathis, R. L., & Jackson, J. H. (2006). Human Resources Management, Edisi sepuluh, Penerbit Salemba Empat.
Nugraha, Putri Jefri, (2013). The influence of organizational culture, job satisfaction and leadership style to organizational commitment and employee performance on departement food crops and farm in Pacitan district., Unpublished thesis, postgraduate program. Yogyakarta: UGM.
Nurkhamid, Muh. (2008). Implementation of innovation performance measurement system of government institutions. Jurnal Akuntansi Pemerintah, 3 (1), 45-76.
Presidential Instruction Number 7 of 1999 on Accountability Reporting of the Performance of Government Institutions. (Retrieved, September 2015).
Purnama, N., Sunuharyo, B., and Prasetya, A. (2016). The effect of motivation of employment to organizational commitment and employee performance. Jurnal Administrasi Bisnis, 40 (2).
Robbins, S.P. and Timothy A. Judge. (2010). Organizational behavior (14th Edition). Prentice Hall, New Jersey.
Roberts, J., & Scapens, R. (1985). Accounting systems and systems of accountability—understanding accounting practices in their organisational contexts. Accounting, organizations and society, 10(4), 443-456.
Romzek, B. S., & Dubnick, M. J. (1987). Accountability in the public sector: Lessons from the Challenger tragedy. Public administration review,47, 227-238.
Scott, W. R. (1995). Institutions and organizations.
Sholihin, M.,and Pike. R. (2009). Fairness in performance evaluation and its behavioral consequences. Accounting and Business Research, 39 (4), 397-413.
Sinclair, A. (1995). The chameleon of accountability: forms and discourses. Accounting, organizations and society, 20 (2-3), 219-237.
Sofyani, H., and R. Akbar. (2015). Relationship characteristics of local government employees and implementation of performance measurement systems: Institutional isomorphism perspective. Journal of Accounting and Auditing Indonesia, 19 (2), 153-173.
Spekle, Roland F. and Frank H. M. Verbeeten. (2014). The use of performance measurement systems in the public sector: Effects on performance. Management Accounting Research 25, 131-146.
Stanbury, W.T. (2003). Accountability to citizen in the Westminster Model of government: More myth than reality. Fraser Institute Digital Publication, Canada.
Supangat, A. (2007). Statistics in the descripive, inference and nonparametric. First Edition. Jakarta: Kencana Prenada Media Group
Talbot, C. (2008). Performance regimes—The institutional context of performance policies. Intl Journal of Public Administration, 31(14), 1569-1591.
Vinzi, V E., V., Chin, W.W., Henseler, J., Wang, H. (Eds.). (2010). Handbook of partial least squares: Concepts, methods and applications. Springer Handbooks of Computational Statistics.
Wang, S., Caldwell, S. D., & Yi, X. (2015). The effects of education and allocentrism on organizational commitment in Chinese companies: A multi-level analysis. International Journal of Manpower, 36(5), 754-771.
Wang, X. (2002). Assessing administrative accountability: Results from a national survey. The American Review of Public Administration, 32(3), 350-370.
DOI: https://doi.org/10.22146/jieb.13921
Article Metrics
Abstract views : 4121
| 
views : 4201
Refbacks
- There are currently no refbacks.
Copyright (c) 2018 Journal of Indonesian Economy and Business
License URL: https://creativecommons.org/licenses/by-sa/4.0/
| Journal of Indonesian Economy and Business |
| The Journal of Indonesian Economy and Business (print ISSN 2085-8272; online ISSN 2338-5847) is published by the Faculty of Economics and Business Universitas Gadjah Mada, Indonesia. The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License |
| © 2019 Journal of Indonesian Economy and Business | Visitor Statistics |