The Influence of Apparatus Competence and Organizational Commitment on the Quality of Village Funds Financial Reports
Puji Rahayu, H. Setiyawati
May 6, 2021
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Semantic Scholar
Key Takeaway Key Takeaway: Competence of village apparatus significantly influences the quality of Village Fund reports, while organizational commitment does not significantly affect the quality of Village Fund reports.
Abstract
The government authorizes the Village to manage their resources to improve the economy and welfare of the community, requiring village apparatus to have an understanding and commitment to the preparation of financial reports in accordance with [1] Government Regulation number 71/2010 on Government Accounting Standards. This study aims to analyze the effect of the Village Apparatus Competence and Organizational Commitment on the Quality of Village Funds Financial Reports. This research was conducted at villages in Sukabumi Regency, West Java, which involved the Village Head as one of the Village Fund Management Apparatuses as the observation unit with 193 villages as the research samples. The obtained data were analyzed by using SEM models and processed using Smart PLS software. The results of this study revealed that the competence of the apparatus significantly influences the quality of Village Fund reports and organizational commitment does not greatly affect the quality of Village Fund reports.