Journal of Accounting and Investment
Vol. 27 No. 2: May 2026

Determinants of community trust in village government: The mediating role of citizen satisfaction

Yulianto, Krist Setyo (Unknown)
Teguh, Iman (Unknown)
Perdana, Halim Dedy (Unknown)
So, Ga-Young (Unknown)



Article Info

Publish Date
31 May 2026

Abstract

Research aims: This study examines the determinants of village governance, including accountability, transparency, justice, and public service quality, and their impact on community trust, with citizen satisfaction as a mediating variable. Design/Methodology/Approach: Conducted in Wonosobo Regency, Indonesia, the research involved 442 respondents, including village officials and members of the village consultative body, selected through purposive sampling. Responses from multiple informants were matched and aggregated into 123 village-level observations. Data were collected via a structured survey questionnaire, and Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to test hypotheses. Research findings: The results show that transparency, justice, and public service quality significantly and positively affect citizen satisfaction, while citizen satisfaction has a significant positive effect on community trust. Additionally, citizen satisfaction mediates the relationship between transparency, justice, public service community, and community trust in village governance. However, accountability has no significant direct or indirect effect on community trust. Theoretical contribution/Originality: It integrates stewardship and equity theories to explain village governance, contributing to the public governance literature in rural contexts. Practitioner/Policy implication: The study offers practical recommendations for policymakers and village officials, emphasizing the importance of good governance practices, particularly accountability, transparency, justice, and public service quality, to enhance citizen satisfaction and community trust. Research Implication: A unique aspect of this study is the inclusion of public service quality as a key determinant in understanding community trust in village government institutions.

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Journal Info

Abbrev

ai

Publisher

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...