DETERMINANTS OF FINANCIAL MANAGEMENT PERFORMANCE IN PRIVATE UNIVERSITIES IN TEGAL, CENTRAL JAVA

Abstract

This study aims to determine the factors that affect the performance of financial management at private universities in Tegal, Central Java. In this case, the dependent variables are accounting information systems, quality of human resources, infrastructure, and budgeting systems. This research is a quantitative research with descriptive approach. The subjects in this study were employees who worked in the finance department at private universities in Tegal City. The research data used primary data, obtained from filling out questionnaires by respondents totaling 80 respondents. However, only 60 questionnaires were used based on saturated samples. Data analysis methods using multiple linear regression analysis. The results showed that the variables of accounting information systems, the quality of human resources, infrastructure, and budgeting systems positively affect the performance of financial management of private universities in Tegal City, seen from the significant value of all variables are not bound to show the results <0.05. While the coefficient of determination of 0.05. While the coefficient of determination of 0.852 which means that the performance of financial management is influenced by accounting information systems, quality of resources, infrastructure facilities, and budgeting systems by 85.2%.