The Indonesian Journal of Accounting Research
Vol 24, No 1 (2021): IJAR January 2021

Financial Management, Organizational Commitment and Legislative Role on the Implementation of Good Governance at Village Governments

Yesi Mutia Basri (University Of Riau)
Leidia zurni Arfendi (University Of Riau)
Nur Azlina (University Of Riau)



Article Info

Publish Date
28 Jan 2021

Abstract

This study aims to analyze the effect of village financial management, organizational commitment, and the role of legislative on the implementation of good governance in village governance in Siak Regency. The population in this study was the village government in Siak Regency, amounting to 122 villages, with respondents consisting of the village head, village secretary, head of finance, and village heads and village representative councils. The sampling technique in this study was proportional stratified random sampling, with a total sample of 27 village governments, with a total of 108 respondents. The data analysis method in this study is multiple regression analysis with the Statistical Package for Social Science (SPSS) v.25 program. The results of this study indicate that village financial management, organizational commitment and the role of the legislative have a positive and significant effect on the implementation of good governance. The results of this study provide input to village governments, especially to take strategic steps in order to improve governance in their villages so that good governance can be achieved.  

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Journal Info

Abbrev

ijar

Publisher

Subject

Economics, Econometrics & Finance

Description

Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. ...