Analysis of Employee Expenditure and Operational Expenditure in Improving the Financial Performance of the DPRD North Konawe District

Authors

  • Suman Anselah IAIN Kendari

DOI:

https://doi.org/10.37010/jdc.v1i2.140

Keywords:

employee expenditure, operational expenditure, financial perfomance

Abstract

This study aims to analyze and explain the effect of Employee Expenditures and Operational Expenditures simultaneously on Financial Performance, and the influence of Employee Spending on Financial Performance, then the influence of Operational Expenditures on Financial Performance in North Konawe Regency. The analysis method used is a correlation, to determine the relationship between employee expenditure variables (X1) and operational expenditures (X2) with financial performance (Y), then to test the hypothesis using multiple linear regression analysis, using financial report data realization of the 2014-2017 fiscal year. North Konawe District and qualitative information are used to explore additional information related to the results of hypothesis testing. The results of this study indicate that: there is a significant influence between personnel spending and financial performance and operational spending on financial performance, and personnel expenditure and operational expenditure simultaneously or jointly have an effect on financial performance, meaning that an increase in personnel spending and operational spending will have an impact on improving the quality of financial performance in North Konawe Regency.

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Published

2020-12-15

How to Cite

Anselah, S. (2020). Analysis of Employee Expenditure and Operational Expenditure in Improving the Financial Performance of the DPRD North Konawe District. JUDICIOUS, 1(2), 78–86. https://doi.org/10.37010/jdc.v1i2.140

Issue

Section

Finance Management
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