e_Jurnal Ilmiah Riset Akuntansi
Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022

PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP KUALITAS LAPORAN KEUANGAN DESA DI KECAMATAN GONDANG KABUPATEN NGANJUK

Novia Rosy Pratiwi (Unknown)
Nur Diana (Unknown)
Junaidi Junaidi (Unknown)



Article Info

Publish Date
13 Aug 2022

Abstract

This paper analyzes the effect of transparency, accountability, and community participation on the quality of village financial reports in the Gondang sub-district, Nganjuk district. The case study in this study is the village apparatus in charge of managing village and community financial reports included in the village consultative body. The number of samples that can be used in this study is 120 respondents. The results of this study using the multiple linear regression analysis methods simultaneously show that the variables of transparency, accountability and public participation significantly affect the quality of financial reports. While partially 1) the transparency variable partially has a significant and positive effect on the quality of financial reports, 2) the accountability variable partially has a significant and positive effect on the quality of financial reports, 3) the community participation variable partially has a significant and positive effect on the quality of financial reportsKeywords: transparency, accountability, society participation, financial statements. 

Copyrights © 2022






Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...