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The Effect of Inefficient Management on Debt Ratio in Public Institutions

  • Journal of The Korea Society of Computer and Information
  • Abbr : JKSCI
  • 2021, 26(4), pp.223-229
  • DOI : 10.9708/jksci.2021.26.04.223
  • Publisher : The Korean Society Of Computer And Information
  • Research Area : Engineering > Computer Science
  • Received : March 15, 2021
  • Accepted : April 6, 2021
  • Published : April 30, 2021

Ji-Kyung Jang 1

1동서대학교

Accredited

ABSTRACT

This study investigated the determinants of debt ratio in public institutions. For this purpose, we analyzed the impact of inefficient management as internal factors on debt ratio. In this paper, inefficient management included total costs, payment, and employee benefit. The results of this study are as follows. First, we find that there is a significant positive relation between total costs and debt ratio. This result means that the higher total costs, the higher debt ratio. Second, we find that there is not a significant relation between payment and debt ratio. And we also find that there is not a significant relation between employee benefit and debt ratio. These results are empirical results that can be answers about some concerns that inefficient management of public institutions worsen debt ratio.

Citation status

* References for papers published after 2023 are currently being built.

This paper was written with support from the National Research Foundation of Korea.