Analysis of village apparatus competencies, society participations, the village government organizational commitment, and village financial reporting compliance effects towards village financial management accountability at Amahai District, Central Mal

Authors

  • Ch. Sososutiksno University of Pattimura
  • P. Usmany University of Pattimura
  • Marla Mayaut University of Pattimura

DOI:

https://doi.org/10.32670/fairvalue.v4i9.1611

Keywords:

Village Apparatus Competency, Society Participation, Village Government Organizational Commitment,

Abstract

This research purpose is to empirically test the village apparatus competencies, society
participations, the village government organizational commitment, and financial reporting
compliance towards financial management accountability at Amahai District, Central
Maluku Regency. The population of this research is all village financial managements at
Amahai District, Central Maluku Regency, which consist of 14 villages. The samples are
the Chief, Secretary, Treasurer, and the Head of Public Welfare of the villages. The
sampling technique used the purposive sampling method and the analysis modeling used
Classical Assumption Test, Validation Tests, Reliability Test, Descriptive Statistic, and
hypothesis by using multiple linear regression analysis. In conclusion, the analysis result
explains that the variable of village apparatus competencies influenced the villages
financial management accountability, and the financial reporting compliance effects
positively and significantly towards the villages financial management accountability at
Amahai District, Central Maluku Regency.

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Published

2022-04-25

How to Cite

Sososutiksno, C., Usmany, P., & Mayaut, M. . (2022). Analysis of village apparatus competencies, society participations, the village government organizational commitment, and village financial reporting compliance effects towards village financial management accountability at Amahai District, Central Mal. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(9), 3871–3880. https://doi.org/10.32670/fairvalue.v4i9.1611