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Abstract

Using motivation crowding and self-determination theories, this study examines the relationship between elements of management control, intrinsic and extrinsic motivation, and the performance of public sector organizations in Indonesia. We used the Structural Equation Model (SEM) with a survey method on 187 employees of district/city governments in Indonesia to see if results, action, personnel, and cultural controls have an effect on employee motivation. Our study provides empirical evidence that motivation is influenced not only by results control, but also by other control elements such as action control and personnel control. This study also provides empirical evidence that intrinsic and extrinsic motivation can co-exist in improving organizational performance. This study contributes to the devel­opment of literature in the field of management accounting that shows the relationship between management control, employee motivation and organizational performance, as well as motivation as a mediator of the relationship between management control and organizational performance. The impli­cations of this study include providing practitioners with information on which management control elements are most appropriate for enhancing employee motivation and performance in public sector organizations.

Bahasa Abstract

Penelitian ini menguji hubungan antara berbagai elemen pengendalian manajemen, motivasi intrinsik dan ekstrinsik, serta kinerja organisasi sektor publik di Indonesia. Untuk membuktikan hipotesis, peneliti menggunakan motivation crowding theory dan self-determination theory. Kami menggunakan Structural Equation Model (SEM) dengan metode survei pada 187 pegawai pada pemerintah kabupaten/kota di Indonesia untuk menguji hubungan pengendalian hasil, aksi, personel, dan kultural terhadap motivasi pegawai. Hasil pengujian menunjukkan tidak hanya pengendalian hasil yang ber­pengaruh terhadap motivasi, melainkan juga pengendalian personel dan aksi. Penelitian ini juga mem­beri bukti empiris bahwa motivasi intrinsik dan ekstrinsik secara bersama-sama dapat meningkatkan 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 bagaimana motivasi memediasi hubungan antara pengendalian mana­jemen dengan kinerja organisasi. 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.

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