Financial Management, Accountability, and Supervision: Determinants of Local Government Employee Performance in Buton

Halim Putra Setiawan () and Asri Usman
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Halim Putra Setiawan: Hasanuddin University
Asri Usman: Hasanuddin University

A chapter in Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), 2026, pp 1632-1643 from Springer

Abstract: Abstract This study aims to analyze the influence of regional financial management systems, accountability, and supervision on the performance of regional financial management employees in Buton Regency. The background of this research is based on the importance of transparent, accountable, and effective regional financial governance to realize good governance. However, in practice, there are still various problems, such as delays in reporting, weak supervision, and low internalization of accountability values in employee work culture. The research method uses a quantitative approach with survey techniques through questionnaires distributed to regional financial management employees. Data analysis was carried out by multiple linear regression to test the partial and simultaneous influence between variables. The results of the study show that the financial management and supervision system has a significant positive effect on employee performance, while accountability has no significant effect. Simultaneously, the three variables have been proven to have a significant effect on the performance of regional financial management employees. These findings affirm the importance of strengthening the management system and supervisory function as the main strategy for improving performance, accompanied by efforts to internalize the value of accountability so that it is not only an administrative obligation, but also part of the work ethics of the apparatus.

Keywords: Financial Management System; Accountability; Supervision; Employee Performance; Buton Regency (search for similar items in EconPapers)
Date: 2026
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DOI: 10.2991/978-94-6239-709-5_114

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