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Penelitian kuantitatif berbasis survei menganalisis pengaruh perencanaan anggaran, efisiensi penggunaan dana, dan akuntabilitas keuangan terhadap kinerja keuangan PTN BH melalui manajemen risiko keuangan, dengan studi kasus di Universitas Negeri Jakarta (UNJ). Data dianalisis menggunakan SEM-PLS. Hasil menunjukkan perencanaan anggaran berdampak positif dan signifikan secara langsung, sedangkan efisiensi dan akuntabilitas tidak signifikan langsung. Manajemen risiko keuangan berpengaruh positif terhadap peningkatan kinerja serta memediasi pengaruh antarvariabel.",{"@graph":63,"@context":124},[64,81,103],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/financial-performance-of-ptn-bh-the-effect-of-budget-planning-fund-utilization-efficiency-financial-accountability-financial-risk-management/232192/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/financial-performance-of-ptn-bh-the-effect-of-budget-planning-fund-utilization-efficiency-financial-accountability-financial-risk-management/232192.png","ImageObject",300,407,{"name":89,"@type":90},"Nguyễn Văn Học","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-09-29","2026-09-10",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",5,{"@type":104,"mainEntity":105},"FAQPage",[106,112,116,120],{"name":107,"@type":108,"acceptedAnswer":109},"Apa tujuan penelitian ini?","Question",{"text":110,"@type":111},"Penelitian bertujuan menganalisis pengaruh perencanaan anggaran, efisiensi penggunaan dana, dan akuntabilitas keuangan terhadap kinerja keuangan PTN BH melalui manajemen risiko keuangan, dengan studi kasus di Universitas Negeri Jakarta (UNJ).","Answer",{"name":113,"@type":108,"acceptedAnswer":114},"Bagaimana pengaruh perencanaan anggaran terhadap kinerja keuangan PTN BH?",{"text":115,"@type":111},"Perencanaan anggaran berpengaruh positif dan signifikan terhadap kinerja keuangan PTN BH secara langsung.",{"name":117,"@type":108,"acceptedAnswer":118},"Apakah efisiensi penggunaan dana dan akuntabilitas keuangan memengaruhi kinerja keuangan secara langsung?",{"text":119,"@type":111},"Efisiensi penggunaan dana dan akuntabilitas keuangan terbukti tidak memberikan pengaruh signifikan secara langsung terhadap kinerja keuangan PTN BH.",{"name":121,"@type":108,"acceptedAnswer":122},"Peran apa yang dimainkan manajemen risiko keuangan dalam penelitian ini?",{"text":123,"@type":111},"Manajemen risiko keuangan berpengaruh positif terhadap peningkatan kinerja keuangan PTN BH dan bertindak sebagai variabel mediasi yang memperkuat hubungan dari perencanaan anggaran, efisiensi penggunaan dana, dan akuntabilitas keuangan terhadap kinerja keuangan.","https://schema.org",{"og:url":79,"og:type":126,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":128,"canonical":79},"index,follow",{"doc_id":130,"site_id":56},232192,1789069654,{"code":4,"msg":5,"data":133},{"doc_id":130,"user_id":134,"nickname":89,"user_avatar":135,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":136,"file_id":137,"file_url":138,"file_type":139,"file_size":140,"view_count":102,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":141,"language":142,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":143,"faqs":144,"seo_title":145,"seo_description":61,"update_tm":131,"read_time":146},1374402739827,"https://ap-avatar.wpscdn.com/avatar/14000c97e7351f1a627?x-image-process=image/resize,m_fixed,w_180,h_180&k=1787885694763230660","Kinerja Keuangan PTN BH: Pengaruh Perencanaan Anggaran, Efisiensi Penggunaan Dana, Akuntabilitas Keuangan, dan Manajemen Risiko Keuangan  \nDelimasaria, Hadi Purnomob, Jamal Hanaffyc  \na,b,cManajemen, Universitas Mitra Bangsa  \n[a](asari.lovelyday@gmail.com)[sari.lovelyday@gmail.com](asari.lovelyday@gmail.com)  \nAbstrak  \nKinerja keuangan Perguruan Tinggi Negeri Badan Hukum (PTN BH) merupakan indikator utamakeberhasilan pengelolaan keuangan instansi. Penelitian kuantitatif berbasis survei ini bertujuan menganalisis pengaruh perencanaan anggaran, efisiensi penggunaan dana, dan akuntabilitas keuangan terhadap kinerjakeuangan PTN BH melalui manajemen risiko keuangan, dengan studi kasus di Universitas Negeri Jakarta (UNJ). Data dianalisis menggunakan metode Structural Equation Modeling-Partial Least Squares (SEM-PLS) . Hasil penelitian menunjukkan bahwa perencanaan anggaran berpengaruh positif dan signifikan terhadapkinerja keuangan PTN BH secara langsung. Ketiga variabel independen—perencanaan anggaran, efisiensi penggunaan dana, dan akuntabilitas keuangan—terbukti berpengaruh positif terhadap manajemen risikokeuangan. Namun, efisiensi penggunaan dana dan akuntabilitas keuangan tidak memberikan pengaruhsignifikan secara langsung terhadap kinerja keuangan. Sementara itu, manajemen risiko keuangan terbuktiberpengaruh positif terhadap peningkatan kinerja keuangan PTN BH. Temuan ini mengindikasikan bahwa manajemen risiko keuangan yang efektif memegang peran penting sebagai variabel mediasi yang memperkuathubungan antara perencanaan anggaran, efisiensi penggunaan dana, dan akuntabilitas keuangan dengan peningkatan kinerja keuangan. Secara praktis, penelitian ini memberikan kontribusi bagi pengembangan teori manajemen keuangan sektor publik sekaligus menjadi panduan acuan bagi pengelola PTN BH dalam memperkuat tata kelola dan kinerja keuangan secara berkelanjutan.  \nKata Kunci: Perencanaan Anggaran; Efisiensi PenggunaanDana; AkuntabilitasKeuangan; Manajemen Risiko Keuangan; Kinerja Keuangan; PTN BH.  \nAbstract  \nFinancial performance serves as a primary indicator to evaluate financial management effectiveness in State Universities with Legal Entity Status (PTN BH). This study analyzes the impact of budget planning, fund utilization efficiency, and financial accountability on the financial performance of PTN BH, mediated by financial risk management. Utilizing a quantitative survey approach at Universitas Negeri Jakarta (UNJ), data from financial management personnel were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that budget planning directly and positively impacts PTN BH financial performance. Furthermore, budget planning, fund utilization efficiency, andfinancial accountability positively influence financial risk management. Conversely, fund utilization efficiency and financial accountability do not show significant direct effects on financial performance. However, financial risk management demonstrates a strong positive influence on financial performance. These results indicate that effective financial risk management acts as a crucial mediating mechanism that strengthens the path from budget planning, efficientfund usage, and accountability toward optimizedfinancial performance. Ultimately, this research contributes to public sector financial management theory and offers practical guidance for PTNBH administrators aiming to enhance institutional governance and achieve sustainable financial performance.  \nKeywords: Budget Planning; Fund Utilization Efficiency; Financial Accountability; Financial Risk Management; Financial Performance; State Universities with Legal Entity Status (PTNBH).  \nPENDAHULUAN  \nPerguruan Tinggi Negeri Badan Hukum (PTN BH) merupakan bentuk perguruan tinggi yang diberikan otonomi  \ndalam pengelolaan akademik maupun nonakademik, termasuk pengelolaan keuangan (Undang-Undang Republik Indonesia Nomor 12 Tahun 2012 tentang Pendidikan Tinggi, 2012) . Otonomi terse","cbCaihXu8hbW1VSD","https://ap.wps.com/l/cbCaihXu8hbW1VSD","pdf",508762,9,"Indonesian","# Abstrak\n# Pendahuluan\n## Latar belakang PTN BH dan otonomi pengelolaan keuangan\n## Kinerja keuangan sebagai indikator keberhasilan\n## Faktor yang memengaruhi kinerja keuangan","[{\"question\":\"Apa tujuan penelitian ini?\",\"answer\":\"Penelitian bertujuan menganalisis pengaruh perencanaan anggaran, efisiensi penggunaan dana, dan akuntabilitas keuangan terhadap kinerja keuangan PTN BH melalui manajemen risiko keuangan, dengan studi kasus di Universitas Negeri Jakarta (UNJ).\"},{\"question\":\"Bagaimana pengaruh perencanaan anggaran terhadap kinerja keuangan PTN BH?\",\"answer\":\"Perencanaan anggaran berpengaruh positif dan signifikan terhadap kinerja keuangan PTN BH secara langsung.\"},{\"question\":\"Apakah efisiensi penggunaan dana dan akuntabilitas keuangan memengaruhi kinerja keuangan secara langsung?\",\"answer\":\"Efisiensi penggunaan dana dan akuntabilitas keuangan terbukti tidak memberikan pengaruh signifikan secara langsung terhadap kinerja keuangan PTN BH.\"},{\"question\":\"Peran apa yang dimainkan manajemen risiko keuangan dalam penelitian ini?\",\"answer\":\"Manajemen risiko keuangan berpengaruh positif terhadap peningkatan kinerja keuangan PTN BH dan bertindak sebagai variabel mediasi yang memperkuat hubungan dari perencanaan anggaran, efisiensi penggunaan dana, dan akuntabilitas keuangan terhadap kinerja keuangan.\"}]","Kinerja Keuangan PTN BH - Pengaruh Perencanaan Anggaran - Efisiensi Penggunaan Dana - Akuntabilitas Keuangan - Manajemen Risiko Keuangan | PDF",14]