Measurement of Factors Influencing Village Financial Statements Quality

Cecilia Lelly Kewo; Stella Theodora  Kewo

doi:10.14414/jebav.v27i1.4112

Authors

Cecilia Lelly Kewo Universitas Negeri Manado, Minahasa, Sulawesi Utara, Indonesia
Stella Theodora Kewo Universitas Pembangunan Indonesia, Manado, Sulawesi Utara, Indonesia

DOI:

https://doi.org/10.14414/jebav.v27i1.4112

Keywords:

Competence, Internal control, Accounting system, Village report

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.

Author Biographies

Cecilia Lelly Kewo, Universitas Negeri Manado, Minahasa, Sulawesi Utara, Indonesia

Cecilia Lelly Kewo is a lecturer at the Faculty of Economics and Business, ManadoState University, Indonesia. 2017 completed master degree in accounting at PadjadjaranUniversity Bandung. In 2017 completed doctoral program in accounting at PadjadjaranUniversity, Bandung. Active as a lecturer and also researches and writes several paperspublished in national and international journals. Contact address: Faculty of Economics andBusiness, Manado State University, Jalan kampus UNIMA Tataaran Tondano, North Sulawesi-Indonesia. Email ceciliakewo@unima.ac.id

Stella Theodora Kewo, Universitas Pembangunan Indonesia, Manado, Sulawesi Utara, Indonesia

Stella Theodora Kewo. Active as an academic and also a business person. Completed her Masters degree in Management at Sam Ratulangi University Manado and currently completing doctoral program at Dr. Sutomo University Surabaya. As a teacher and also actively writes in several journals. Email address: Stellatheodora9@gmail.com

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