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  3. Erganda

THE EFFECT OF TRANSPARENCY AND ACCOUNTABILITY ON FINANCIAL MANAGEMENT OF STUDY VILLAGES IN 13 VILLAGES IN SUKARAJA DISTRICT

Indah Setiarini Erganda, Yohanes Indrayono, Rochman Marota, Agung Fajar Ilmiyono

Abstract


Villages get source of income from village original income, transfers, and other income. A large amount of income makes the village government required to increase transparency and accountability in line with the development of public sector accounting. However, transparency and accountability are still a problem for some villages. The purpose of this study was to determine the effect of transparency and accountability on the financial management of the study villages in 13 villages in Sukaraja District, Bogor Regency. The data collection method used a questionnaire as many as 83 respondents, selected using the purposive sampling method. Data analysis methods are validity test, reliability test, t test, f test, coefficient of determination test, multiple linear regression, normality test, heteroscedasticity test, and descriptive statistics. Partial testing with t-test obtained results that transparency had no significant effect on village financial management. This is because some respondents answered that they did not agree, so it can be concluded that transparency has been implemented but has not been maximized. While partial accountability has a significant effect on village financial management, so that accountability has been running well. Simultaneous test results with the F test, namely transparency and accountability simultaneously have a positive effect on village financial management.

Keywords


transparency; accountability; village financial management

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Full Text: PDF

DOI: 10.33751/jce.v3i1.6056

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