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

Author: 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 regarding the implementation of auditor performance assessment at the East Java Financial and Development Supervisory Agency (BPKP). The research was motivated by the existence of new regulations regarding the assessment of the work performance of Civil Servants (PNS), namely Government Regulation no. 46 of 2011 which applies to BPKP East Java in assessing the performance of its auditors. To date, the East Java BPKP has not implemented performance assessments according to these regulations. This research tries to answer the question of how to implement civil servant performance assessment according to the new regulations. The aim of the research is to obtain an overview of the implementation of civil servant performance assessment for auditors at BPKP East Java in accordance with the provisions of Government Regulation no. 46 of 2011. Research conclusions were obtained based on the results of data analysis collected through observation, document research and in-depth interviews with informants. In the description of its implementation, the auditor's performance assessment consists of two elements that are assessed, namely work results or what is known as Employee Work Targets (SKP) with a weight of 60%, and work behavior with a weight of 40%. Research also reveals that there are several obstacles that may be faced in implementing auditor performance assessments, including issues with the assessment period, objectivity of the assessment and feedback on assessment results. At the end of the research, the researcher made several suggestions to organizations to overcome these obstacles.

 

Keywords: performance appraisal, task outcomes, task behaviors.

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