“…In the topic of public sector performance measurement, institutional theory has become a critical theoretical perspective (Alsharari, 2020;Ansmann & Seyfried, 2022;George, Baekgaard, Decramer, Audenaert, & Goeminne, 2020;Guwon, Rohman, Basuki, & Fortunasari, 2018;Hersberger-Langloh, Stühlinger, & von Schnurbein, 2021;Kurniawan & Akbar, 2021;Modell, 2022;Rana, Ahmed, Narayan, & Zheng, 2021;Wulaningrum, Akbar, & Sari, 2020). Institutional and organizational theory is formed based on forces outside the organization through the process of compliance, imitation and perception (DiMaggio & Powell in Hamdie, Koroy, Arifin, Muslim, & Naviri, 2022).…”