Determinants of Village Financial Management Accountability

摘要

This study aims to determine the determinants that influence the village financial management accountability in Pampangan Sub-District, OKI Regency and Rambutan Sub-District, Banyuasin Regency. Determinants thought to influence Village Financial Management Accountability are Village Government Competence, Villagers' Participation, Laws and Regulations Compliance, and Information Technology Application. The population consist of villages in the Pampangan Sub-District and Rambutan Sub-District as many as 41 villages. The observation unit is the Village Government consisting of Village Heads, Village Secretaries, and Treasurers as many as 123 people. The sampling technique used is saturation sampling. The analysis method uses multiple linear regression analysis using SPSS v. 20. The results of hypothesis testing indicate that only partially the Compliance variable of the Legislation (X1 affects the Accountability of Village Financial Management while the other three independent variables do not affect. Simultaneously, the four independent variables influence the Village Financial Management Accountability with adjusted R~2 of 0,255.