The effect of regulation, accountability systems, accounting principles, priority programs on performance accountability and performance reporting moderates of good financial governance of village

https://doi.org/10.21744/irjmis.v9n1.2035

Authors

  • Wenni Wahyuandari Doctoral Candidate of 17 Agustus 1945 University, Surabaya, Indonesia
  • Tri Ratnawati 17 Agustus 1945 University, Surabaya, Indonesia
  • Slamet Riyadi 17 Agustus 1945 University, Surabaya, Indonesia

Keywords:

accounting principles, performance accountability systems, performance accountability, performance reports, regulations

Abstract

Research to prove, analyze and interpret the Effect of Regulation, Accountability System, Accounting Principles, Priority Programs on Performance Accountability, and Performance Reports in Village Fund Management with Moderate Variables Good Financial Governance (GFG) Village. This study uses a quantitative approach by collecting data through a survey of village heads who receive village funds. This study uses an explanatory approach by testing some hypotheses. The study population was in all villages receiving village funds in Tulungagung Regency in 2021. The number of samples was determined using the Slovin formula with a tolerance of 5% as many as 156 respondents. Sampling was done using Random Sampling, while the data analysis technique used Partial Least Square. Regulation, work accountability, accounting principles partially have a significant effect on performance Reports. Priority Programs have a significant effect on Performance AccountabilityandGFG can strengthen the relationship between the Village Fund Accounting Principles and the performance report.

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Published

2022-01-12

How to Cite

Wahyuandari, W., Ratnawati, T., & Riyadi, S. (2022). The effect of regulation, accountability systems, accounting principles, priority programs on performance accountability and performance reporting moderates of good financial governance of village. International Research Journal of Management, IT and Social Sciences, 9(1), 159-167. https://doi.org/10.21744/irjmis.v9n1.2035

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Peer Review Articles