摘要：Normal 0 false false false EN-US X-NONE X-NONE MicrosoftInternetExplorer4 This study aims to empirically examine the influence of technical and organizational factors to the development of public performance measurement system in Indonesia local government. A total of 50 respondents used in this study were the auditors and officials of the Kantor Inspektorat of Kabupaten Sleman, Daerah Istimewa Yogyakarta. Analysis of Partial Least Square (PLS) is used in testing the hypotheses of this research. The results of this study demonstrate the metrics difficulty of performance indicators and educational background significantly influence the development of public performance measurement system for the incentives orientation of the local government. Meanwhile, employee training and organizational culture factors significantly influence the development of public performance measurement system for the exploration orientation. Keywords: Institutional Theory, Isomorphism, PLS Analysis, Public Performance Measurement System
