Pengaruh Efisiensi, Efektivitas, dan Belanja Pendapatan Negara Bukan Pajak (PNBP) terhadap Pengelolaan Keuangan di Politeknik Perkapalan Negeri Surabaya

Abstract

This study aims to determine how much influence efficiency, effectiveness, and spending have on financial management. This study aims to help agencies provide a policy to improve good financial management at the Surabaya State Shipping Polytechnic. The research variables used are independent and dependent variables. The independent variables consist of; a. Efficiency, b. Effectiveness, c. Expenditure While the dependent variable is financial management. The population in this study is the Non-Tax State Revenue fund, the Pure Rupiah (RM) fund. The sample in this study is the Non-Tax State Revenue fund. The data analysis technique uses multiple linear regression analysis to determine the correlation between a dependent variable and a combination of two or more independent variables. The hypothesis test uses the F test to determine the effect of the independent variables, namely efficiency, effectiveness, spending simultaneously on financial management variables. While the t-test is used to test whether the variables of efficiency, effectiveness, and spending really have a partial effect on the financial management variable. From the calculation results, the regression equation Y = 0.058 + 0.464X1 + 0.202X2 - 0.606X3 + ei shows that changes in financial management are influenced by the variables of efficiency, effectiveness, and spending. That the three variables are quite influential on the financial management of the Surabaya State Shipping Polytechnic. The dominant variable influencing financial management at the Surabaya State Shipping Polytechnic is the effectiveness variable.