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Factors Affecting Financial Performance in Sidenreng Rappang Regency Government

Andi Syafrie Naufal () and Abdul Rahman Kadir
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Andi Syafrie Naufal: Hasanuddin University
Abdul Rahman Kadir: Hasanuddin University

A chapter in Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), 2026, pp 1536-1551 from Springer

Abstract: Abstract This research seeks to investigate the influence of Regional Financial Management, Accountability and Transparency, and Work Motivation as moderating factors on the Financial Performance of the Sidenreng Rappang Regency Government. This study is categorized as descriptive quantitative research, employing a survey methodology. The analysis employs multiple linear regression to examine the data, offering a deeper understanding of the interactions and influences among Regional Financial Management, Accountability, Transparency, and Work Motivation on Financial Performance. The sample in this research were civil servants holding structural roles at echelon 2 and echelon 3 within the Regional Work Unit (SKPD) of Sidenreng Rappang Regency. Data were gathered via questionnaires employing a Likert scale of 1–5, and the results were examined utilizing the Statistical Package for Social Sciences (SPSS) software. The study's findings indicate that regional financial management, accountability, and transparency effects on the financial performance of governments in Sidenreng Rappang Regency. Furthermore, work motivation can enhance the impact of regional financial management, accountability, and transparency effects on the financial performance of governments in Sidenreng Rappang Regency.

Keywords: Management; Accountability; Transparency; Work Motivation; Performance (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6239-709-5_107

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DOI: 10.2991/978-94-6239-709-5_107

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