JBMR: Journal of Business and Management Review
Vol. 3 No. 1 (2022): (Issue-January)

The Role of Leadership Style in Organizational Culture and Competence to Improve Village Fund Management Accountability

Moh. Ubaidillah (Department of Accounting, Fakulty of Economic and Business, Universitas PGRI Madiun, Madiun, Indonesia)
Mahesti Cahayuni (Department of Accounting, Fakulty of Economic and Business, Universitas PGRI Madiun, Madiun, Indonesia)

Article Info

Publish Date
29 Jan 2022

Abstract

This research aims to find out and obtain empirical evidence about the influence of organizational culture and competence on the accountability of village fund management with leadership style as a moderation variable. The sampling in this study used purposive sampling method that produced a sample of 90 village treasurers from 18 districts of Magetan district. This research data analysis method uses Structural Equation Modeling (SEM) analysis with Partial Least Squares (PLS). The results showed that the competence and culture of the organization had a positive effect on the accountability of village fund management. Leadership style is able to moderate the influence of organizational culture and competence on the accountability of village fund management positively and significantly.

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Journal Info
JBMR: Journal of Business and Management Review
Website

Abbrev

jbmr

Publisher

Profesional Muda Cendekia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Business and Management Review applies theory developed from business research to actual business situations. Recognizing the intricate relationships between the many areas of business activity, JBMR examines a wide variety of business decisions, processes and activities within the actual ...