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Universitas Tanjungpura Pontianak


Universitas Diponegoro Semarang


Universitas Diponegoro Semarang

[Jurnal Akuntansi (SNA) 10 – Akuntansi Manajemen & Keperilakuan]


This study examines the influence of Performance Measurement System to Role Clarity, Psychological Empowerment and Managerial Performance. Continuing research by Hall (2004), as for becoming object from this research is manufacturing business which located in Central Java of Indonesia.

This research represents the empirical test which used random sampling technics in data collection. Data were collected using a survey of 82 managers production and marketing from manufacturing organizations in Center of Java, Indonesia. Data analysis uses Structural Equation Model (SEM) with the program SmartPLS (Partial Least Square).

Result of hypothesis Examination indicate that from six hypothesis raised, only two accepted hypothesis. Accepted Hypothesis is hypothesis 1 (there are positive influence between Performance Measurement System to Managerial Performance) and hypothesis 3 (there are positive influence between Psychological Empowerment to Managerial Performance). While hypothesis 2 (there are no influence between Performance Measurement System to Psychological Empowerment), hypothesis 4 (there are no influence between Performance Measurement System to Role Clarity), hypothesis 5 (there are no influence between Role Clarity to Psychological Empowerment), and hypothesis 6 (there are no influence between Role Clarity to Managerial Performance) are rejected hypothesis.

Keywords: Performance Measurement System, Role Clarity, Psychological Empowerment, Managerial Performance, Structural Equation Model (SEM), Partial Least Square (PLS).


Basically, the organization is a wealth creator institutions (Wealth-creating Institution). Even in a competitive business environment, companies are required to become an institution multiplier of wealth (Wealth-Multiplying Institution) to the Shareholder of the company. Therefore faced with the challenge of corporate managers to increase shareholder value to the organization. Ability of managers in creating shareholder value need to get special attention, this is related to the performance of managers as managers of the company. The performance of the organization largely influenced the performance of its employees, especially managers. To improve corporate performance, the performance measurement system is needed that can provide relevant information for strategic decision making to managers.

Generally, organizational performance measurement firms only focus on the financial standpoint, this removes another point of view of non-financial performance measurement. Non-financial performance measurement can reliably be used to complement the figures of financial performance measurement as an indicator of short-term and long-term performance (Kaplan and Norton, 1996). As an example of non-financial performance measures are customer satisfaction surveys, measurement of market share, the rate of loss of inventory and employee satisfaction surveys.

The importance of the benefits of performance measurement systems for the company attracted the attention of researchers. Previous studies focused on the relationship between performance measurement systems and results from organizations such as organizational performance and return on the stock price (Chenhall, 2003; Ittner et al, 2003). Another study conducted by Henry (2006) about the influence of organizational culture or corporate culture of the two attributes of performance measurement systems (performance measurement system or PMS), the diversity measurement of the usage measurement system.

Several other researchers have found evidence that motivational and cognitive mechanisms may help explain the relationship between the Management Control System and individual behavior (Ilgen et al, 1979 in Hall 2004; Bonner and Sprinkle, 2002). Jackson and Schuler (1985); Tubre and Collins (2000) found evidence that a high understanding of the purpose of a job, can provide information relevant to the work and motivation to improve the performance of a job. In addition, performance measurement systems can communicate organizational priorities and performance information for each individual that can help improve understanding of the role of manager of their work (Simon, 2000).

The main reason of this study was to contribute to research in the field of Management Accounting and Behavioral Accounting, especially research on the influence of performance measurement system to work (Work outcomes) and its influence on individual behavior in this case is clarity of roles and Psychological Empowerment of Managers.

Objects in this study is a manufacturing company that has a workforce of more than 150 people located in Central Java who enrolled in 2006 in the Investment Board of Central Java Province. Research by Henry (2006) conducted in Canada mengindikasikankan states that the company has a workforce of more than 150 people have been using financial and non financial information in the performance measurement system.

* Simposium Nasional Akuntansi 10 – Makassar


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