This research tests the effects of institutional pressures, the use of performance measurement systems and accountability, and moderation effects of human resource capability between institutional pressures and the use of performance measurement systems in the Local Government institutions in Indonesia. The research aims to provide empirical evidence both quantitatively and qualitatively that isomorphism institutional pressures occurred in the scope of implementation of the performance measurement system and accountability in the public sector organizations and to show the importance of human resource capability enhancement in reducing external pressure impact. In addition, it tries to develop the correlation model of institutional pressures, human resource capability, implementation of the performance measurement system, and accountability of public sector organizations. The research used mixed methods with sequential explanatory design. The data collection used surveys and interviews in 209 regency/Special Region of Yogyakarta and Central Java local governments as samples. The research result indicated that the institutionalization process of the performance measurement is influenced by institutional pressures, especially coercive and mimetic pressures. Human resource capability was unable to weaken institutional pressures effects in the performance measurement system implementation. The research also proved that the use of a performance measurement system was able to improve local government institution accountability.

Abstract
1. Introduction
2. Literature Review
    2.1. Institutional Theory
    2.2. Human Resource Capability
    2.3. Performance Measurement System
    2.4. Accountability
    2.5. Isomorphism Institutional Pressures and theUse of Performance Measurement System
    2.6. Institutional Pressures, Human ResourceCapability, and the Use of PerformanceMeasurement System
    2.7. The Use of Performance Measurement Systemand Accountability
3. Research Methods and Materials
    3.1. Population and Sample
    3.2. Data Analysis Method
    3.3. Research Variables and VariableMeasurements
4. Results and Discussion
    4.1. Quantitative Data Analysis
    4.2. Research Testing Results
    4.3. Qualitative Data Analysis
5. Conclusions
References

• Puspita Dewi WULANINGRUM(Applied Accounting, Vocational Program, Universitas Muhammadiyah Yogyakarta, Indonesia) Corresponding Author
• Rusdi AKBAR(Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia.)
• Martdian Ratna SARI(Business Accounting, Sekolah Tinggi Manajemen PPM, Indonesia.)