Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

📍Makassar, Indonesia🗓️ 6-8 October 2025
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Factors Affecting Financial Performance in Sidenreng Rappang Regency Government

Authors
Andi Syafrie Naufal1, *, Abdul Rahman Kadir1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: parawansaasnb24a@student.unhas.ac.id
Corresponding Author
Andi Syafrie Naufal
Available Online 20 June 2026.
DOI
10.2991/978-94-6239-709-5_107How to use a DOI?
Keywords
Management; Accountability; Transparency; Work Motivation; Performance
Abstract

This research seeks to investigate the influence of Regional Financial Management, Accountability and Transparency, and Work Motivation as moderating factors on the Financial Performance of the Sidenreng Rappang Regency Government. This study is categorized as descriptive quantitative research, employing a survey methodology. The analysis employs multiple linear regression to examine the data, offering a deeper understanding of the interactions and influences among Regional Financial Management, Accountability, Transparency, and Work Motivation on Financial Performance. The sample in this research were civil servants holding structural roles at echelon 2 and echelon 3 within the Regional Work Unit (SKPD) of Sidenreng Rappang Regency. Data were gathered via questionnaires employing a Likert scale of 1–5, and the results were examined utilizing the Statistical Package for Social Sciences (SPSS) software. The study's findings indicate that regional financial management, accountability, and transparency effects on the financial performance of governments in Sidenreng Rappang Regency. Furthermore, work motivation can enhance the impact of regional financial management, accountability, and transparency effects on the financial performance of governments in Sidenreng Rappang Regency.

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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Volume Title
Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
20 June 2026
ISBN
978-94-6239-709-5
ISSN
2352-5428
DOI
10.2991/978-94-6239-709-5_107How to use a DOI?
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.

Cite this article

risenwbib
TY  - CONF
AU  - Andi Syafrie Naufal
AU  - Abdul Rahman Kadir
PY  - 2026
DA  - 2026/06/20
TI  - Factors Affecting Financial Performance in Sidenreng Rappang Regency Government
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 1536
EP  - 1551
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_107
DO  - 10.2991/978-94-6239-709-5_107
ID  - Naufal2026
ER  -