Abstract
ABSTRACT
This study examines the relationship between various elements of management control (personal, cultural, action and outcome controls), intrinsic and extrinsic motivation, and the performance of public sector organizations in Indonesia. Building the hypothesis, the researcher uses motivation crowding theory and self-determination theory. We conducted test using the Structural Equation Model (SEM) with a survey method on 187 employees of district/city governments in Indonesia. The test findings indicate positive relations between personnel control and action control with intrinsic motivation. The result also finds positive relations between action and outcome control with extrinsic motivation. Our findings also support the hypothesis of positive relationships between intrinsic motivation and extrinsic motivation with organizational performance. This research contributes to the development of literature in the field of management accounting that proves the relations between management control, employee motivation and organizational performance. Our research also provides empirical evidence that the motivation is not only affected by results control, but also other control elements such as personnel control and action control. The implications of this research are to give input for practitioners which management control elements that are most appropriate to be applied for enhancing employee motivation and the performance in public sector organizations.
Bahasa Abstract
ABSTRAK
Penelitian ini menguji hubungan antara berbagai elemen pengendalian manajemen (pengendalian personel, kultural, aksi dan hasil), motivasi intrinsik dan ekstrinsik, serta kinerja organisasi sektor publik di Indonesia. Untuk membuktikan hipotesis, peneliti menggunakan motivation crowding theory dan self-determination theory. Kami melakukan pengujian menggunakan Structural Equation Model (SEM) dengan metode survei pada 187 pegawai pada pemerintah kabupaten/kota di Indonesia. Hasil pengujian menunjukkan adanya hubungan positif antara pengendalian personel dan pengendalian aksi dengan motivasi intrinsik, serta pengendalian aksi dan hasil dengan motivasi ekstrinsik. Peneliti juga dapat membuktikan hubungan positif antara motivasi intrinsik dan motivasi ekstrinsik dengan kinerja organisasi. Penelitian ini berkontribusi dalam pengembangan literatur di bidang akuntansi manajemen yang membuktikan adanya hubungan antara pengendalian manajemen, motivasi pegawai dan kinerja organisasi, serta memberi bukti empiris bahwa tidak hanya pengendalian hasil yang berperan terhadap motivasi pegawai sektor publik, melainkan juga elemen pengendalian lainnya seperti pengendalian personel dan pengendalian aksi. Implikasi dari penelitian ini diharapkan dapat menjadi masukan bagi para praktisi untuk memilih elemen pengendalian manajemen mana yang paling tepat diterapkan dalam rangka peningkatan motivasi pegawai dan kinerja organisasi sektor publik.
Recommended Citation
Maharani, Reny
(2022)
"DAMPAK PENGENDALIAN MANAJEMEN PADA ORGANISASI SEKTOR PUBLIK DI INDONESIA,"
Jurnal Akuntansi dan Keuangan Indonesia: Vol. 18
:
Iss.
1
, Article 5.
Available at:
https://scholarhub.ui.ac.id/jaki/vol18/iss1/5
Included in
Accounting Commons, Corporate Finance Commons, Finance and Financial Management Commons, Taxation Commons