PENGEMBANGAN DAN PEMANFAATAN INFORMASI KINERJA UNTUK PENGANGGARAN DI INSTANSI PEMERINTAH D.I. YOGYAKARTA DITINJAU DARI DUKUNGAN INTERNAL DAN EKSTERNAL SERTA KAPABILITAS TEKNIS

This research concerns technical factors and political factors as variables
influencing the work performance measurement development as well as the
utilization of performance information in budgeting, both directly and indirectly.
It uses sample chosen by random sampling system, consisting of 316 executives
with the echelon ranks of 2, 3, and 4 at the regional government offices, Jogjakarta,
Indonesia. These executives are the official leaders appointed by the government.
The research attempts to test and confirm whether such factors are consistently
influential toward work performance measurement development and utilization of
performance information in budgeting as conducted by the previous studies. Based
on the results, the influence significantly toward work performance measurement
development and utilization of performance information in budgeting, both directly
and indirectly. In addition, the information system capability, incapability of
explaining and assessing performance metrics (as technical factors) do not
influence either directly nor indirectly both work performance measurement
development and utilization of performance information in budgeting in budgeting.
Yet, another technical factor, that is, technical knowledge has significant influence
toward work performance measurement development in budgeting. These findings
show that the change into performance measurement-based budgeting is influenced
by the regional government's internal and external support, external participations
such as society for escorting the regional government officials for facing the
budgeting system change.
Keywords: political and technical factors, information system capability,
incapability of explaining and evaluating performance metrics,
performance measurement development, performance information
utilization