Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023, Bandar Lampung, Indonesia

Research Article

Determination of Financial Management Accountability on Higher Education Performance

Download89 downloads
  • @INPROCEEDINGS{10.4108/eai.13-9-2023.2341182,
        author={Irna Triannur Lubis and Idhar  Yaha and Robert  Sibarani and Mangasi  Sinurat},
        title={Determination of Financial Management Accountability on Higher Education Performance},
        proceedings={Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023, Bandar Lampung, Indonesia},
        publisher={EAI},
        proceedings_a={ICEBE},
        year={2023},
        month={12},
        keywords={financial management accountability accounting information systems},
        doi={10.4108/eai.13-9-2023.2341182}
    }
    
  • Irna Triannur Lubis
    Idhar Yaha
    Robert Sibarani
    Mangasi Sinurat
    Year: 2023
    Determination of Financial Management Accountability on Higher Education Performance
    ICEBE
    EAI
    DOI: 10.4108/eai.13-9-2023.2341182
Irna Triannur Lubis1,*, Idhar Yaha1, Robert Sibarani1, Mangasi Sinurat1
  • 1: University of Sumatera Utara
*Contact email: irnatriannurlubis@gmail.com

Abstract

This study aims to analyze the effect of implementing accounting information systems, quality assurance systems, good university governance on financial management accountability and their impact on university performance. The object of research is a private university in North Sumatra. The population used in this study was 204 private universities with a purposive sampling technique. Data was obtained by distributing questionnaires and interviews with respondents. Data analysis used Structural Equation Modeling (SEM) using the Partial Least Square (PLS) approach. The results of the study show the influence of the implementation of accounting information systems, quality assurance systems, and good university governance on financial management accountability and the application of accounting information systems, quality assurance systems.