Implementation of Financial Performance Measurement Systems in The Context of Public Financial Accountability (Studies in Government of North Sulawesi Province-Indonesia)

Abstract

In general, this study aims to obtain empirical evidence related to the influence of financial performance measurement system in order public financial performance accountability. The population is all of the elements of leadership for implementation unit that manages all the finances in the ranks of the government of North Sulawesi province. Determination of the sample determined by multistage sampling technique. On the basis of the number of samples obtained by 149 leaders. However, data collected only 132 respondents. By using a research model that is explanatory, with the type of path analysis, obtained the following findings : 1)  Information systems and a significant positive direct effect on financial performance measurement system. 2) difficulty of determining the size of the direct effect of performance is positive but not significant to the financial performance measurement system. 3) Organizational commitment and significant positive direct effect on financial performance measurement system. 4) The information system and a significant positive direct effect on the financial performance accountability. 5) Difficulty determining performance measures significant positive and direct impact on the financial performance accountability. 6) Organizational commitment and a significant positive direct effect on the financial performance accountability. 7) System performance measurement positive and significant direct effect on the financial performance of public accountability.

Keywords: Financial Performance Measurement System, financial performance accountability