The Influence of Public Accountability, Financial Report Transparency, Organizational Commitment, and Human Resource Quality on Village Fund Financial Management(An Empirical Study of Villages in Kota District, Sumenep Regency)

Abstract

This study aims to determine the Influence of Public Accountability, Transparency of Financial Reports, Organizational Commitment and Quality of Human Resources on Financial Management of Village Funds (Empirical Study in Kota District, Sumenep Regency). This type of research is quantitative research with an associative approach. The sampling method used in this study is purposive sampling and saturated sampling, so that a sample of 60 respondents was obtained. The data source in this study is primary data, namely by distributing questionnaires directly to 60 respondents who are village apparatus in Kota District, Sumenep Regency. The data analysis technique used in this study is multiple linear regression analysis using the SPSS version 20 program. The results of the study indicate that partially accountability and organizational commitment have a negative effect on financial management of village funds. The results of the study simultaneously show that Public Accountability, transparency of financial reports, organizational commitment, and quality of human resources towards financial management of village funds are significantly positive.