THE EFFECT OF ACCOUNTABILITY, ACCOUNTING INFORMATION SYSTEM AND BUDGET SYSTEM ON FINANCIAL MANAGEMENT PERFORMANCE IN PRIVATE HIGHER EDUCATION IN TEGAL, CENTRAL JAVA

Abstract

This study aims to determine the effect of Accountability Variables, Accounting Information Systems and Budget Systems on Financial Management Performance at Private Universities in Tegal, Central Java. This study uses quantitative research with a descriptive approach. The subjects of this study were employees in the finance department at Private Universities in Tegal, Central Java. The data used in this study are primary data obtained from respondents who filled out the Questionnaire. The sample of this study was 40 respondents, but the Questionnaire that could be used was 40 respondents which was calculated using Saturated Samples. The tool used for this study used multiple linear regression analysis. The results of the T-test analysis showed that Accountability had a negative effect on the Financial Management Performance of Universities with a significant value of 0.036, the Accounting Information System had a positive effect on the Financial Management Performance of Private Universities with a significant value of 0.005, and the Budget System had no effect on the Financial Management Performance of Private Universities with a significant value of 0.077. The results of the determination coefficient value were 0.232 or 23%. It can be interpreted that Financial Management Performance is influenced by Accountability, Accounting Information Systems, and Budgeting Systems, by 23%. While the remaining 77% is influenced by other variables outside this study.