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Hesti Utaminingtyas Akuntansi, T. (2019). Factors Affecting Quality of Village Financial Statement. KnE Social Sciences, 3(11), 622–634. https://doi.org/10.18502/kss.v3i11.4040

https://doi.org/10.18502/kss.v3i11.4040

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  • T Hesti Utaminingtyas Akuntansi
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  • Mar 24, 2019

Factors Affecting Quality of Village Financial Statement

KnE Social Sciences / International Conference on Economics, Education, Business and Accounting (3rd ICEEBA) / Pages 622–634

Abstract

Based on the results of the BPK’s examination, several causes of village fund financial statements were found to be unreliable and unqualified. The weakness of the Internal Control System, lack of attention to organizational culture, and failure of the village government apparatus in understanding and applying accounting logic that affect the quality of village fund financial reports. Therefore, this research was conducted to find the empirical evidence about factors that could affect the quality of village fund financial reports. The population in this study were all the heads of village financial affairs in Sumedang District, West Java, with a total sample of 161 respondents. The data in this study used primary data, and processed using multiple linear regression analysis. The results showed that the ability of the village financial apparatus in understanding the internal control system (p-value = 0.026) and organizational culture (p-value = 0.000) could affect the quality of village fund financial reports, while human resource competencies (p-value = 0.574) does not affect the quality of village fund financial reports. However, when viewed simultaneously, it is known that the Quality of the Village Fund Financial Report is influenced by the three independent variables in this study (p-value = 0.000), with the adjusted R2 value of 28.6%. Therefore, further research can add other factors that can affect the quality of village fund financial reports, and use a wider sample.


 


 


Keywords: human resource competencies, internal control system, organizational culture, village fund financial reports

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