Title: IMPLEMENTATION OF CIVIL SERVANT (PNS) PERFORMANCE ASSESSMENT FOR AUDITORS AT THE EAST JAVA BPKP

Authors: BAMBANG ARIFIN

Item Type : Thesis (Thesis)

Affiliations: Master of Management Study Program, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

This research is a qualitative study on the implementation of auditor performance assessment at the Financial and Development Supervisory Agency (BPKP) of East Java. The background of this research is the existence of a new regulation regarding the assessment of Civil Servant (PNS) work performance, namely Government Regulation No. 46 of 2011 which applies to BPKP East Java in assessing the performance of its auditors. Until now, BPKP East Java has not implemented performance assessment according to the regulation. This research attempts to answer the question of how to implement PNS performance assessment according to the new regulation. The purpose of this research is to obtain an overview of the implementation of PNS performance assessment for auditors at BPKP East Java according to the provisions of Government Regulation No. 46 of 2011. The conclusions of the research results are obtained based on the results of data analysis collected through observation, document research and in-depth interviews with informants. In the implementation overview, auditor performance assessment consists of two elements that are assessed, namely work results or referred to as Employee Work Targets (SKP) with a weight of 60%, and work behavior with a weight of 40%. The study also revealed several potential obstacles in implementing auditor performance assessments, including issues with the assessment period, objectivity, and feedback on the assessment results. At the conclusion of the study, the researchers offered several recommendations to organizations to address these obstacles.

Keywords: performance appraisal, task outcomes, task behaviors.

Sources: http://repository.unair.ac.id/38673/