Proceedings of the International Joint Conference on Arts and Humanities 2022 (IJCAH 2022)

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Analysis of Factors Influencing the Performance of Financial Managers and the Impact on Budget Spending

Authors
Zulaikhah Abdullah1, *, Tintin Sri Puspitasari1
1Universitas Negeri Surabaya, Surabaya, Indonesia
*Corresponding author. Email: zulaikhahabdullah@unesa.ac.id
Corresponding Author
Zulaikhah Abdullah
Available Online 19 March 2023.
DOI
10.2991/978-2-38476-008-4_139How to use a DOI?
Keywords
Accountability; Transparency Participation; Value for Money; Performance of Financial Managers
Abstract

The purpose of the research to find out the effect of transparency, value for money, and income on financial management at the State University of Surabaya and also aims to measure the effect of accountability, transparency, participation and value for money on the performance of financial managers. This research uses multiple regression analysis, so this research uses several statistical tests, namely data quality test, classical assumption test, descriptive analysis, and hypothesis testing. Data was collected by distributing questionnaires. The participation factor does not partially affect the performance of financial managers, but the factors of accountability, transparency, participation and value for money give the good effect performance of financial managers. The most influential variable on financial management performance is the value for money factor. The variables of accountability, transparency and participation in influencing the diversity of financial management performance can only be explained by 82.5% and it good for the result.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Joint Conference on Arts and Humanities 2022 (IJCAH 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
19 March 2023
ISBN
10.2991/978-2-38476-008-4_139
ISSN
2352-5398
DOI
10.2991/978-2-38476-008-4_139How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Zulaikhah Abdullah
AU  - Tintin Sri Puspitasari
PY  - 2023
DA  - 2023/03/19
TI  - Analysis of Factors Influencing the Performance of Financial Managers and the Impact on Budget Spending
BT  - Proceedings of the International Joint Conference on Arts and Humanities 2022 (IJCAH 2022)
PB  - Atlantis Press
SP  - 1303
EP  - 1308
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-008-4_139
DO  - 10.2991/978-2-38476-008-4_139
ID  - Abdullah2023
ER  -