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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Amelia Alif Salsabila
Universitas Mandiri
Economics, Econometrics & Finance

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The Effect of Financial Statement Presentation and Accessibility on Village Financial Accountability Amelia Alif Salsabila; Sri Maria Ulfha; Nita Laila Assyifa
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 2 (2026): Neraca Keuangan: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i2.25205

Abstract

Village financial accountability is influenced not only by the accuracy of financial information but also by how easily that information can be obtained and understood by stakeholders. This study investigates the effect of financial statement presentation and financial information accessibility on the accountability of village financial management in Sawangan Village, Cipeundeuy District, Subang Regency. A quantitative survey method was applied by involving all members of the study population through saturated sampling. The respondents consisted of 19 village officials and members of the Village Consultative Body. Data were collected using a five-point Likert questionnaire and analyzed with SPSS version 26 through validity and reliability testing, classical assumption testing, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results show that financial statement presentation significantly improves financial management accountability, as indicated by a t-value of 2.165 and a significance level of 0.046. Financial statement accessibility also has a significant positive effect, with a t-value of 2.775 and a significance value of 0.014. Simultaneously, both variables significantly influence accountability, with an F-value of 68.844 and p < 0.001. The coefficient of determination of 0.896 indicates that 89.6% of the variation in village financial management accountability is explained by the two independent variables. These findings emphasize that accountable village financial governance requires not only well-prepared financial reports but also effective public access to financial information.
Co-Authors Nita Laila Assyifa Sri Maria Ulfha