PENGARUH SISTEM PENGUKURAN KINERJA STRATEJIK TERHADAP KINERJA MANAJERIAL (Studi Empirik pada Perusahaan Transportasi di bawah Naungan Kementrian BUMN di Wilayah Jawa)

Abstract

This study aims to investigate the effect of strategic performance measurement system on managerial performance that is
directly tested through four variables; job relevant information, role ambiguty, role conflict and role overload. This study
used the perspective of goal setting theory and role theory in explaining inter-variable relationship. Data collected in this
survey was primary data from 329 functional managers of state-owned transportation companies under the auspices of
Ministry of State Owned Enterprise. Samples were taken using stratified random sampling. Of 329 questionnaires, 264
were used in this research with respon rate of 80,55%. Data analysis was conducted using structural equation models in
LISREL 8,5. The result of statistictic test indicated that strategic performance measurement system was, but not
significantly, associated with managerial performance. Further findings indicated that strategic performance measurement
system was significantly associated with job relevant information, but no association was found with role ambiguity.
However, strategic performance measurement system was significantly assosiated with role conflict and role overload.
Furthermore, the result of research test indicated that job relevant information was not associated with role ambiguty; role
conflict and role overload, but significantly associated with managerial performance. Based on the result, it can be
conferred that role ambiguity was positively related and had a significant impact on managerial performance. In the other
hand, role conflict and role overload are positvely but not significantly assosiated with managerial performance.The result
of the role test of mediating variables has shown that job relevant information, role ambiguity, role conflict and role
overload significantly mediated the effect of strategic performance measurement system toward managerial performance.
Keywords : Strategic Performance Measurement System, Job Relevant Information, Role Stress Characteristic and
Managerial Performance