Determinants of Village Financial Management Accountability

DOI

10.2991/assehr.k.200407.032How to use a DOI?

Keywords

Village Financial Management Accountability

Abstract

This study aims to determine the determinants that influence the village financial management accountability in Pampangan Sub-District, OKI Regency and Rambutan Sub-District, Banyuasin Regency. Determinants thought to influence Village Financial Management Accountability are Village Government Competence, Villagers’ Participation, Laws and Regulations Compliance, and Information Technology Application. The population consist of villages in the Pampangan Sub-District and Rambutan Sub-District as many as 41 villages. The observation unit is the Village Government consisting of Village Heads, Village Secretaries, and Treasurers as many as 123 people. The sampling technique used is saturation sampling. The analysis method uses multiple linear regression analysis using SPSS v. 20. The results of hypothesis testing indicate that only partially the Compliance variable of the Legislation (X1 affects the Accountability of Village Financial Management while the other three independent variables do not affect. Simultaneously, the four independent variables influence the Village Financial Management Accountability with adjusted R2 of 0,255.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Desi Indriasari
AU  - Kartika Rachma Sari
AU  - Kiagus Zainal Arifin
AU  - Choiruddin
PY  - 2020
DA  - 2020/04/10
TI  - Determinants of Village Financial Management Accountability
BT  - Proceedings of the 3rd Forum in Research, Science, and Technology (FIRST 2019)
PB  - Atlantis Press
SP  - 182
EP  - 188
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200407.032
DO  - 10.2991/assehr.k.200407.032
ID  - Indriasari2020
ER  -