IDENTIFIKASI KEBUTUHAN STAKEHOLDERS TERHADAP INFORMASI KINERJA PEMERINTAH KABUPATEN/KOTA DI DAERAH PROVINSI SULAWESI TENGGARA

• Main Authors: , Yuli Lestari La Bangu, , Dr. RUSDI AKBAR, M.Sc
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/120557/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60592
• Institution: Universitas Gadjah Mada

This research aims to: (1) find out the preferences of stakeholders of information (financial and non financial) in assessing the performance of the Government district/city in Southeast Sulawesi province, (2) know the phenomenon of isomorphism that exist in the reporting of financial and non financial performance and performance assessment. The scope of this research is the Government of district/city in the Province of Southeast Sulawesi with take 6 (six) districts/cities, namely, Muna, Kendari, Konawe, South Konawe, Kolaka and Bau-Bau. The sample used the Agency�s Budget, Department and Agencies, Academics, SAB and NGOs. This research uses a mixed methods (mixed method) and using Miles and Huberman models and analysis of the Mann-Whitney U Test. The results showed the item regional revenue (PAD) to be one important item that is highly regarded by all groups of stakeholders in assessing the performance of government. It is characterized by the acquisition of the first rank in the qualitative results and the highest mean score of the acquisition on the results of quantitative data analysis. Then, SAB in assessing performance refers to the SPM and SOPs that have been made by each of the regional apparatus. Then, there is the phenomenon of isomorphism in financial reporting and performance reports and assessment of performance that is coercive isomorphism.