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

DOI

10.2991/978-94-6239-709-5_114How to use a DOI?

Keywords

Financial Management System; Accountability; Supervision; Employee Performance; Buton Regency

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.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Halim Putra Setiawan
AU  - Asri Usman
PY  - 2026
DA  - 2026/06/20
TI  - Financial Management, Accountability, and Supervision: Determinants of Local Government Employee Performance in Buton
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 1632
EP  - 1643
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_114
DO  - 10.2991/978-94-6239-709-5_114
ID  - Setiawan2026
ER  -