The Influence of Financial Report Accessibility and Community Participation on Accountability of Village Fund Management

Abstract

This research aims to determine the influence of financial report accessibility and community participation on the accountability of village fund management (in village governments in Masalle District, Enrekang Regency). This research is quantitative research where data collection uses primary data by distributing questionnaires to respondents. The population in this study was all officials from 11 village governments in Masalle sub-district, Enrekang district, namely 138 officials and the sample used was a purposive sampling method, namely 3 village governments in Masalle sub-district and 9 respondents in each village government. The results of the questionnaire data have been instrument tested (validity test and reliability test), classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test), and the data analysis method used is the multiple linear regression technique. The research results show that the accessibility of financial reports has a positive and significant effect on the accountability of village fund management, and community participation has a positive and significant effect on the accountability of village fund management.