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UPSI Digital Repository (UDRep)
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| Abstract : Perpustakaan Tuanku Bainun |
| This study aimed to examine the impact of expenditure structure i.e. personnel expenditure, public expenditure, capital construction expenditure, goods and services expenditure, capital expenditure, and financial aid expenditure on financial performance as well as the effect of financial support as a mediator in the relationship between expenditure structure and financial performance of local colleges and universities in China. This study adopted the quantitative research approach using panel data regression analysis. The sample size consisted of 31 provinces _ local general colleges and universities and they were selected using a non-probability sampling technique. The secondary data were obtained from the Yearbook of Education Statistics and the Statistical Yearbook of Education Expenditure from 2010 to 2021 in China. Data were analysed using descriptive statistic and panel data analysis. A Pearson correlation analysis showed most significant relationship between expenditure structure, financial support, and financial performance (p |
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