The role of the village government performance and transparency in influencing village public trust

Muhammad Husni, Ratna Ayu Damayanti, Aini Indrijawati

Abstract


Research aims: This research examines the effect of transparency on the village community’s trust through village government performance as an intervening variable.
Design/Methodology/Approach: The research was carried out using a survey method by distributing questionnaires to the village government in Jeneponto Regency, Indonesia. Totally, 196 questionnaires were filled in. Data analysis was then conducted by using Partial Least Square (PLS) approach.
Research findings: The results revealed that the performance and transparency of the village government influenced public trust. The research emphasizes that the village government’s performance had an intervention role in the relationship between transparency and public trust.
Theoretical contribution/Originality: This research discovers that performance plays a role as an intervening variable between transparency and public trust in the context of a village government study.
Research limitation/Implication: The research was only conducted in the scope of Jeneponto Regency; therefore, the generalization capacity was limited.


Keywords


Transparency; Village Government Performance; Public Trust; Village Government; Intervening Variable

Full Text:

PDF

References


Alessandro, M., Cardinale Lagomarsino, B., Scartascini, C., Streb, J., & Torrealday, J. (2021). Transparency and trust in government evidence from a survey experiment. World Development, 138, 105223. https://doi.org/10.1016/j.worlddev.2020.105223

Aprilia, I. (2019). Determinants of accountability and transparency in the management of village fund allocations and their impact on community trust. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 2(2), 109–122. https://doi.org/10.29303/akurasi.v2i2.18

Basri, Y. M., Findayani, T. I., & Zarefar, A. (2021). Implementation of good governance to improve the performance of village governments. Jurnal Akuntansi, 11(2), 123–136. https://doi.org/10.33369/j.akuntansi.11.2.123-136

Beshi, T. D., & Kaur, R. (2020). Public trust in local government: explaining the role of good governance practices. Public Organization Review, 20(2), 337–350. https://doi.org/10.1007/s11115-019-00444-6

Bouckaert, G., & Van de Walle, S. (2001). Government performance and trust in government. Permanent Study Group on Productivity and Quality in the Public Sector at the EGPA Annual Conference, 19-42.

Broadbent, J. (2020). The response to Covid-19 in England: political accountability and loss of trust. Journal of Accounting and Organizational Change, 16(4), 527–532. https://doi.org/10.1108/JAOC-07-2020-0093

Damayanti, R. A., & Syarifuddin, S. (2020). The inclusiveness of community participation in village development planning in Indonesia. Development in Practice, 30(5), 624–634. https://doi.org/10.1080/09614524.2020.1752151

Darmawati, Pagalung, G., Mediaty, & Damayanti, R. A. (2019). Effect of the contents of information on the accountability of the implementation of the regional revenue and expenditure budget against the re-election of incumbents. 3rd International Conference on Accounting, Management and Economics 2018, 575–585. https://doi.org/10.2991/icame-18.2019.60

Fard, H. D., & Rostamy, A. A. A. (2007). Promoting public trust in public organizations: Explaining the role of public accountability. Public Organization Review, 7(4), 331–344. https://doi.org/10.1007/s11115-007-0041-4

Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.1177/002224378101800104

Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Pitman. https://books.google.co.id/books?id=4PUJAQAAMAAJ

Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77. https://doi.org/10.1108/09513579510146

Grimmelikhuijsen, S. (2012). Linking transparency, knowledge and citizen trust in government: An experiment. International Review of Administrative Sciences, 78(1), 50–73. https://doi.org/10.1177/0020852311429667

Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Thousand Oaks.

Hair, J. F., Ringle, C. M., & Sarstedt, M. (2013). Partial least squares structural equation modeling: Rigorous applications, better results and higher acceptance. Long Range Planning, 46(1–2), 1–12. https://doi.org/10.1016/j.lrp.2013.01.001

Hansen, D. R., & Mowen, M. M. (2009). Akuntansi Manajerial (buku 2, edisi 8). Salemba Empat.

Heald, D. (2018). Transparency-generated trust: The problematic theorization of public audit. Financial Accountability and Management, 34(4), 317–335. https://doi.org/10.1111/faam.12175

Hermansyah, I., Rahman, R., & Suherman, M. (2018). Pengaruh Akuntabilitas dan Transparansi Terhadap Kualitas Pelayanan Publik (Survei Pada Dinas Daerah Kotatasikmalaya). Jurnal Akuntansi, 13(1), 21-29.

Krejcie, R. V, & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30(3), 607–610. https://doi.org/10.1177/001316447003000308

Krina, L. L., & Lalolo, L. (2003). Indikator dan alat ukur prinsip akuntabilitas, transparansi dan partisipasi. Jakarta: Badan Perencanaan Pembangunan Nasional.

Lee, L., Petter, S., Fayard, D., & Robinson, S. (2011). On the use of partial least squares path modeling in accounting research. International Journal of Accounting Information Systems, 12(4), 305–328. https://doi.org/10.1016/j.accinf.2011.05.002

Mahoney, T. A., Jerdee, T. H., & Carroll, S. J. (1965). The job (s) of management. Industrial Relations: A Journal of Economy and Society, 4(2), 97–110. https://doi.org/10.1111/j.1468-232X.1965.tb00922.x

Mardiasmo, M. B. A. (2021). Akuntansi sektor publik. Penerbit Andi.

Matheus, R., & Janssen, M. (2020). A Systematic Literature Study to Unravel Transparency Enabled by Open Government Data: The Window Theory. Public Performance and Management Review, 43(3), 503–534. https://doi.org/10.1080/15309576.2019.1691025

Nurrizkiana, B., Handayani, L., & Widiastuty, E. (2017). Determinants of transparency and accountability of regional financial management and their implications for the trust of public stakeholders. Jurnal Akuntansi dan Investasi, 18(1), 28–47. https://doi.org/10.18196/jai.18159

Pratolo, S., Atmaja, N. R. S., & Sofyani, H. (2020). What Determines Village Autonomy in Indonesia? A Case of Villages in Sleman Regency. Jurnal Dinamika Akuntansi Dan Bisnis, 7(1), 15–32. https://doi.org/10.24815/jdab.v7i1.15086

Pratolo, S., Sofyani, H., & Maulidini, R. W. (2022). The roles of accountability and transparency on public trust in the village governments: The intervening role of COVID-19 handling services quality. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2110648

Purnamasari, R., Ismaya, A., Zulfikar, R., & Ramdhani, D. (2022). Accountability and Village Fund Allocation: The Mediating Role of Transparency and The Performance of Village Government. Italienisch, 12(1), 908-917.

Putra, M. A. R. (2017). Increasing Public Trust Through Participatory Governance. Jurnal Ilmu Administrasi Negara, 12(2), 1–9.

Raaphorst, N., & Van De Walle, S. (2018). Trust in and by the public sector Introduction: A trust gap between citizens and the public sector? The Routledge Companion to Trust, 469–482. Routledge. https://doi.org/10.4324/9781315745572-33

Rosman, R. I., Shafie, N. A., Sanusi, Z. M., Johari, R. J., & Omar, N. (2016). The effect of internal control systems and budgetary participation on the performance effectiveness of non-profit organizations: Evidence from Malaysia. International Journal of Economics and Management, 10(2), 523-539.

Sa’adah, L., & Syadeli, M. (2021). Accountability and Transparency of Village Apparatuses in Financial Management Its Influence on the Level of Community Trust Through Service Quality (Study in Villages in Dau District, Malang Regency). Jurnal Administrasi Dan Bisnis, 15(1), 9–15. http://j-adbis.polinema.ac.id/index.php/adbis/article/view/105/104

Sofyani, H., & Tahar, A. (2021). The Role of Accountability and Transparency of the Indonesian Village Government on the Trust of Village Communities: Cases in Bantul Regency. Jurnal Akademi Akuntansi, 4(1), 10–25. https://doi.org/10.22219/jaa.v4i1.16481

Sofyani, H., Pratolo, S., & Saleh, Z. (2022a). Do accountability and transparency promote community trust? Evidence from village government in Indonesia. Journal of Accounting and Organizational Change, 18(3), 397–418. https://doi.org/10.1108/JAOC-06-2020-0070

Sofyani, H., Simali, M. F. I. S., Najda, T., & Al-maghrebi, M. S. (2020). The Role of Budgetary Participation and Environmental Uncertainty in Influencing Managerial Performance of Village Government. Journal of Accounting and Investment, 21(2). https://doi.org/10.18196/jai.2102148

Sofyani, H., Suryanto, R., Wibowo, S. A., & Widiastuti, H. (2018). Management and governance practices in Dlingo village in Bantul regency: learning from the pilot village. Jati: Jurnal Akuntansi Terapan Indonesia, 1(1), 1–16. https://doi.org/10.18196/jati.010101

Sofyani, H., Yaya, R., & Saleh, Z. (2022b). Transparency and community trust in village government: Does corruption perception matter?. Financial Accountability & Management. https://doi.org/10.1111/faam.12351

Susliyanti, E. D., & Binawati, E. (2020). Pengaruh Akuntabilitas Keuangan Dan Akuntabilitas Kinerja Terhadap Kepercayaan Dan Kepuasan Masyarakat Atas Penggunaan Dana Desa. Efektif Jurnal Ekonomi Dan Bisnis, 11(1), 1. https://doi.org/10.29259/ja.v11i1.8925

Tran, T. B., & La, H. A. (2022). Participation, transparency and trust in local governance in transitional countries: the case of Vietnam. Post-Communist Economies, 34(4), 478–498. https://doi.org/10.1080/14631377.2021.2006493

Wanusmawatie, I., Firmanda, M. H., & Wismanu, R. E. (2020, December). Media effect about corruption news to the community trust on village performance. Iapa Proceedings Conference, 207-223. https://doi.org/10.30589/proceedings.2020.405

Zakariya, R. (2020). Partisipasi Masyarakat dalam Pencegahan Korupsi Dana Desa: Mengenali Modus Operandi. INTEGRITAS: Jurnal Antikorupsi, 6(2), 263–282. https://doi.org/10.32697/integritas.v6i2.670




DOI: https://doi.org/10.18196/jai.v24i2.17114

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Office:
Ruang Jurnal Fakultas Ekonomi dan Bisnis UMY
Gedung Ki Bagus Hadikusuma (E4) Lantai 2, Kampus Terpadu Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183
Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id

Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License

View My Stats