Measurement of Factors Influencing Village Financial Statements Quality

Cecilia Lelly Kewo; Stella Theodora  Kewo

doi:10.14414/jebav.v27i1.4112

Vol. 27 No. 1 (2024), Articles

Vol. 27 No. 1 (2024)

Measurement of Factors Influencing Village Financial Statements Quality

Articles

DOI: 10.14414/jebav.v27i1.4112

Published 30-07-2024

Cecilia Lelly Kewo⁺⁻
Stella Theodora Kewo⁺⁻

Cecilia Lelly Kewo

Universitas Negeri Manado, Minahasa, Sulawesi Utara, Indonesia

Stella Theodora Kewo

Universitas Pembangunan Indonesia, Manado, Sulawesi Utara, Indonesia

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Keywords

Competence
Internal control
Accounting system
Village report

How to Cite

Kewo, C. L., & Kewo, S. T. . (2024). Measurement of Factors Influencing Village Financial Statements Quality. Journal of Economics, Business, and Accountancy Ventura, 27(1), 98-112. https://doi.org/10.14414/jebav.v27i1.4112

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Abstract

Village finance is in the spotlight of the Republic Indonesia government, where there are many problems with village finance, from budgeting to financial reporting. This cannot be separated from the large disbursement of village funds from the central government to improve village welfare. This study aims to analyze the impact of competency factors, internal controls, and accounting information systems factors on the quality of village financial statements. With a population of 227 villages, this study collected samples from 138 villages through simple random sampling. The data that has been collected is then measured by Structural Equation Modeling – Partial Least Square with an alpha of 5%. The results show that the competencies have a positive significant effect on the quality of village financial statements. Likewise, internal control and accounting systems each positively affect the quality of village financial statements. This research has implications for local governments to increase training for village apparatus, expand internal control socialization and improve infrastructure related to computers and internet networks.

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Measurement of Factors Influencing Village Financial Statements Quality

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