Claim Missing Document
Check
Articles

Found 1 Documents
Search

THE INFLUENCE OF FINANCIAL GOVERNANCE ON FINANCIAL PERFORMANCETHROUGH APPARATUS COMPETENCE: A STUDY AT BPKAD OF TTS REGENCY Febra Novita Penna; Petrus Emanuel De Rozari; Anthon Simon Y. Kerihi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 6 (2026): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of financial governance, encompassing accountability, transparency, efficiency and effectiveness, and regulatory compliance, on local government financial performance, as well as to examine the moderating role of apparatus competence at the Regional Financial and Asset Management Agency (BPKAD) of Timor Tengah Selatan Regency, East Nusa Tenggara Province. This study employs a quantitative-explanatory approach using total sampling with 259 respondents from 66 Regional Government Organizations (OPD). Data were collected through online questionnaires and analyzed using Structural Equation ModelingPartial Least Square (SEM-PLS) with SmartPLS 4.0 software. The results indicate that apparatus competence, efficiency and effectiveness, and regulatory compliance have a positive and significant influence on local government financial performance. In contrast, accountability and transparency do not exhibit a significant influence on financial performance. Regarding the moderation effects, apparatus competence does not significantly moderate the influence of any financial governance variables on financial performance at BPKAD TTS Regency. These findings suggest that efficiency, effectiveness, and regulatory compliance are strategic factors in improving regional financial performance, while apparatus competence needs to be developed more systematically in order to function as an effective moderator in the relationship between financial governance and financial performance.
Co-Authors Adriana Teu Ahmad, Rosida Aldarine Molidya Aldarine Molidya Aman, Dominikus K.T. Aminta, Nadiya Aisa Sanusi Amol, Konstantia Amtiran, Paulina Y Anderias U. T. Anabuni Andini, Fajrin Dinda Anthon Simon Y. Kerihi Apolonia Kudja Aprianus Edwin Gendong Ardianto, Saverinus Arthana, I Komang Asbanu, Windy Jumina Astri, Lidwina Atahau, Christien Ariyanti Ate, Jeane Arni Ina Zangu Baky, Jovanka Fanya Balle, Marselin Yosina Batagodo, Johanes P Beni, Yuliana Buakia Bere, Teresita Noviyanti Bere, Tirza Amelia Bers, Christiana Jois Bessie, Wulandani Amaria Boesday, Jecqlin Saskia Boimau, Dea Bernadette Herlita Chain, Fransiska Maria Christin Lassa, Glori Cicilia A. Tungga Cicilia A. Tungga Cicilia Apriliana Tungga Da Costa, Theresia Darwin Zebua De Fatima, Novita A De Jesus, Junita Barreto Debry Y. Salean Demu, Yohanes Devi, Ni Putu Jayanti Kusuma Djeda, Alvianus Edwin Gendong, Aprianus Eve Ida Malau Fa'ah, Yuri Sandra Faah, Yuri S Fanggidae, Apriana H.J. Fanggidae, Kiki Marisa Yumita Fanggidae, Ronald Patrick Costantin Febra Novita Penna Filipus Argentano Guntur Suryaputra Flaid, Joselyn Patricia Costantia Foenay, Christien C. Foenay, Chritien C. Frans, Lidia Noviana G. Tefa, Siprianus Gama, Cresensia Dai Gaudensius Suhendro Nardon Ghriani G, Archangela Riama Giri, Evelyn Frisiany Olivia Joany GIRI, Heti Anita Gisela Lobang Gunu Wutun, Maria Magdalena Hamidah, Wanda Hane, Febiana Erlinda Harimans, Hendrikus Warta Hartati, Lidia Helny Melynda Astriani Meroekh Herman Yoseph Utang Hilli, Katjie Anjelin Lidia Hironnymus Jati Hironnymus Jati Hudi, Maria Asdiana Ignasia Ayunanda Duhu Indung, Maria Novista Io, Jeni Mariana Janves, Beata Lertik Jati, Hironnymus Jeki Rohi, Ivon Kristianti Jenifa Carejeira Lopes Kain, Melfi Asri Kaka, Angelo A. L. A. Rehi Kale Lado, Putry Gratia H Kalimandang, Renaldy Putra Kellen, Pius Bumi Kerihi, Anthon S Y Kerihi, Anthon S. Y. Kevin Elice Luji Kollo, Magdalena Erlinda Kornila, Laura K Y Kurniawati Kurniawati Laka, Estefania Bere Lama Ile, Maria N T K Lani, Julliet Juneva Laukamang, Adigama F Lazarus D. A. Luase Leo, Modesta Novela LINO, Maria M. Lino, Maria Magdalena Lomi Rohi, Anastasya Maria Clara Yusuf LONA, Aldha Solina Luan, Febriyani Rafu Luha, Fera Ariani Lusi, Vani Wulan Firlani Lusi, Veldy Valentino Madeira, Jose Makatita, Reyner F. Manek, Virgilius Philip Nobel Margaretha Susanti Bogar Maria Indriyani Hewe Tiwu Maria Liliosa Coo Wea Maria Marsela Nasrani Masalle, Fadel Marjuki Mas’amah, Mas’amah Mau, Daud Ronis Mayela, Geraldine Nanda Mbeo, Chamelia Yasintha Mbuik, Nova Leastri Memen, Imelda Ina Metak, Theresia Kehi Moruk, Theresia Mutiara Chandra Mowata, Joice Sara Nahas, Maria C Y Naitcea, Maria Irsanti Namedah Vavati Mooy Ndoen, Wehelmina M. Ndoen, Wehelmina Mariana Ndoen, Wehelmina W Ndoen, Welhelmina M Neno, Marianus S Ngilly, Sania A Ni Nyoman Alit Nugraheni Nope, Adeyla Natalia Funan Novi Theresia Kiak Nubatonis, Paul Engelberth Nugraheni, Ni Nyoman Alit Nunes, Zeferio Da Costa Nurak, Frederisa Dini Nutri, Emiliana O. Ndun, Marthino Octaviano, Roymond Sintyoseph Oki, Vionelda Bubu Olivia, Ivana Ona Silfia Liunima Pantur, Maria Jesica Pare, Mariani Alexiana Santi Petrus Kase Pingge, Elizabeth Pius Bumi Kellen Pius Bumi Kellen POLINGGOMANG, Yoseba Putra, Metodius Ade Radjah, Adriana Dinda Permata Rahmawati, Tiara Ratnawati, Elfrida Ricardo De Jesus Martins Rihi, Joanna Arabella Manno Rihi, Ruth Elisabeth Rikhard T. Ch. Bolang Rohi, Medi Ananda Rolland E. Fanggidae Rua, Skolastika Febronia Menge Ruek, Niceforus Kiki Julius Sabirah, Zahrah Saekoko, Arwinda Lonny Saiman, Klaudiana Novanti Sanu, Prischa Angeline Saputri, Nurawalia Sarlin P. Nawa Pau Selly, Jean A Sena, Theresa Kurnia Yulia Seran, Desi Nofriyanti Sesilia Roswita De Ornay Setia, Lidia Ferni Sole, Leonardus Suan, Alfa M Syarin Adisti Vanadis Masorong TAFAE, Desy Lorenci Taga Doko, Febriyanti Sentiche Talo, Vanesa Leo Tameno, Nikson Tanesi, Apriliany Martha Yohana Tani, Kristina Jesika Taopan, Juningsi Ferderika Belandina Theresia Kiak , Novi Tobe, Seprianus Toebajoe, Sonia Saputri Uswatun Hasanah Waris, Nur Afifa Wahdiah Widyastuti, Nurul William Djani Wulandari, Maria Dewi Putri Ximenes, Ana Meliana B Yanpitherszon Liunokas Yohanes Demu Yosefina Lewar Yuri Sandra Faah Yuyanti Selan Zogara, Juwita Christyani