This study examines the effect of organizational and political factors on the development of a performance measurement system (PMS) based on its development purpose. Data collection and analysis using Mixed Methods with sequential expalantory strategies. Quantitative data analysis using SEM-PLS. Qualitative data analysis using Thematic Content Analysis (TCA). The results of the study indicate that an open organizational response and internal support have a positive effect on the development of PMS for operational, incentive and exploration purposes. External support has a positive effect on the development of PMS for operational and incentive purposes. Furthermore, decision-making authority only has a positive effect on the development of PMS for exploration purposes. However, management commitment has a negative effect on the development of PMS for all purposes.