Abstract

This study aims to investigate the effect of strategic performance measurement system on managerial performance that is directly tested through two variables: job relevant information and role conflict. Research model was developed in the perspective of goal setting theory and Role Theory. Data was collected from a survey of 480 functional managers of state-owned transportation companies under the auspices of Ministry of State Owned Enterprise. Data analysis was conducted using structural equation models and supported by LISREL 8,5. The result of statistictical test indicated that strategic performance measurement system positively and significantly assosiated with managerial performance. Further findings indicated that strategic performance measurement system positively and significantly associated with job relevant information, but negatively but not significantly assosiated with role conflict. However, job relevant information postively and significantly assosiated with managerial performance, but negatively and significantly associated with role conflict. Furthermore, the result of research test indicated that role conflict negatively and not significantly assosiated with managerial performance.The result of the role test of mediating variables showed that job relevant information and role conflict significantly mediated the effect of strategic performance measurement system toward managerial performance. However job relevant information has a positive and significant effect to mediate strategic performance measurement system to managerial performance and role conflict negatively and significantly mediated the effect of strategic performance measurement system toward managerial performance

Keyword: strategic performance measurement system, job relevant information, role conflict, and managerial performance.