The Effect of Good Governance and Financial Sustainability on the Financial Performance of Public Service Agencies (BLU): A Study of the Role of Leadership as A Moderating Variable

This study aims to analyze the effect of good governance and financial sustainability on the performance of the financial aspects of public service agencies (BLU) with the role of leadership as a moderating variable. The population of the study was all employees at the University of Mataram. The sampling technique used the purposive sampling method with a sample size of 99 respondents. Respondents consisted of employees who carry out accounting and financial functions at the University of Mataram. The data analysis method used in hypothesis testing is the interaction test. The results of the study stated that partially, good governance and financial sustainability had a positive and significant effect on BLU performance. However, the role of leadership and financial sustainability did not moderate the effect of good governance on BLU performance. The implication of this study is that the variables in this study can be used as a consideration for stakeholders in improving BLU performance. In addition, the implications of this study can also be used as a consideration that the financial performance of an organization that has become a public service agency can be improved through various aspects such as good governance and financial sustainability.