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Abstract

This study aims to analyze the effect of Financial Planning and Financial Management Competence on Expenditure Management Accountability at the Department of Education, Youth, and Sports of Baubau City. The study is motivated by the importance of implementing accountable financial governance as an indicator of good governance in the public sector. This research employed a quantitative approach using a survey method. The population consisted of all employees involved in financial management at the Department of Education, Youth, and Sports of Baubau City. A saturated sampling technique (census) was employed, whereby the entire population of 44 respondents was included as the research sample. Data were collected through questionnaires that had been tested for validity and reliability. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that Financial Planning and Financial Management Competence simultaneously have a positive and significant effect on Expenditure Management Accountability. Partially, Financial Planning has a positive and significant effect on Expenditure Management Accountability. Similarly, Financial Management Competence has a positive and significant effect and is the most dominant variable. These findings indicate that improving the quality of financial planning, supported by adequate managerial competence, can strengthen expenditure management accountability. Academically, this study contributes empirical evidence regarding the relationship between financial planning, financial management competence, and expenditure management accountability in local government agencies. Practically, the study provides input for the Department of Education, Youth, and Sports of Baubau City to improve the quality of financial planning and strengthen the capacity of financial managers as part of efforts to promote transparent, effective, efficient, and accountable local government financial management

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Safitri, M., Tyasari, I., & Mustikowati, R. I. (2026). The Effect Of Financial Planning And Financial Management Competence On Expenditure Management Accountability At The Department Of Education, Youth, And Sports Of Baubau City. Economics and Digital Business Review, 8(1), 86–96. https://doi.org/10.37531/ecotal.v8i1.4228
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