Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol 11, No 2 (2024): September 2024

Managerial Performance in Village Government: Does Transformational Leadership Matters?

Rahmawati, Evi (Unknown)
Kholid, Arif Wahyu Nur (Unknown)
Adiyatama, Evan Ardis (Unknown)
Sofyani, Hafiez (Unknown)



Article Info

Publish Date
03 Oct 2024

Abstract

This study examines the transformational leadership moderating role on the relationship between public accountability and budget participation on managerial performance in Indonesian village governments. The population of this study is the village apparatuses of the village government in Bantul Regency. The samples were selected using convenience sampling technique and data were collected through questionnaires. Hypotheses testing was conducted by utilizing Structural Equation Modelling-Partial Leas Square (SEM-PLS) method. The results unveiled that transformational leadership has a quasi-moderation role. Transformational leadership can reinforce the effect of budget participation on managerial performance while public accountability cannot affect managerial performance. It reveals that public accountability cannot promote and motivate the village apparatus to enhance their performance.

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Journal Info

Abbrev

JDAB

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible ...