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http://dx.doi.org/10.9708/jksci.2022.27.04.161

The Relation between Management Efficiency and Financial Performance in Public Institutions  

Jang, Ji-Kyung (Division of Business Administration, Dongseo University)
Publication Information
Journal of the Korea Society of Computer and Information / v.27, no.4, 2022 , pp. 161-167 More about this Journal
Abstract
This study aims to analyze the relation between management efficiency and financial performance in public institutions. Based on 135 public institutions published in public business information system from 2017 to 2020, Data Envelopment Analysis(DEA) for estimating management efficiency was performed. This study analyzed the relationship between DEA and financial performance included ROA and ROS using multi-regression analysis. The results of this study are as follows; We find that there is significant positive relation between management efficiency and ROA. We also find this significant relation in model with ROS. This finding implies that management efficiency a factor that improve financial performance in public institutions. The results of this study can provide an important empirical evidence for evaluating the strategy of governance to improve financial performance by enhancing management efficiency.
Keywords
Management Efficiency; DEA; Financial Performance; Public Institutions;
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Times Cited By KSCI : 1  (Citation Analysis)
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