Open AccessAnalisis Faktor-Faktor yang Mempengaruhi Penilaian KinerjaSatuan Kerja Perangkat Daerah Di Kota Bandung
Author(s) -
Yuliana Gunawan,
Aurora Angela,
Ilham Dwi Pranata
Publication year - 2018
Publication title -
jurnal akuntansi/jurnal akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2598-4977
pISSN - 2085-8698
DOI - 10.28932/jam.v10i1.927
Subject(s) - performance appraisal , incentive , business , business administration , operations management , engineering , management , economics , microeconomics
The purpose of this research is to reveal other factors that may affect the performance of SKPD in Indonesia. Factors used are incentive-oriented performance appraisal system, exploration-oriented performance appraisal system with contractibility as a moderating variable. This research was done in 3 SKPD located in Bandung City. Moderated Regression Analysis (MRA) have been used to analyzed the hypothesis. The results showed that incentive-oriented performance appraisal system and exploration-oriented performance appraisal system had no effect on SKPD performance, and when moderated by contractibility variable, the result also had no effect on SKPD performance. Keywords:Incentive-oriented Performance Appraisal System, Performance-oriented Appraisal Performance System, Contractibility, SKPD Performance.Â