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Pengaruh Penyajian Laporan Keuangan dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Desa dengan Transparansi Sebagai Variabel Intervening (Studi Pada Pemerintah Desa di Kabupaten Pati)

Business and Accounting Education Journal · Vol. 3 No. 2 (2022) · hlm. 287–301

DOI
10.15294/baej.v3i2.62451
ISSN
2723-4487, 2723-4495
Terbit
2022-08-31
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The purpose of this study was to analyze the Effect of Financial Statement Presentation and Financial Report Accessibility on Village Financial Management Accountability with Transparency as an Intervening Variable. The population in this study is the financial manager at the Village Government in Pati Regency. The population in this study were village financial managers in 21 sub-districts in Pati Regency which consisted of 401 villages and the sample of this study was 45 villages or 356 respondents. The data collection method used is a questionnaire. Data analysis using path analysis. The results showed that the presentation of financial statements had a positive and significant effect on the Accountability of Village Financial Management in Pati Regency. Accessibility of Village Financial Reports has an influence on the Accountability of Village Financial Management in Pati Regency. Transparency has a significant effect on Village Financial Management Accountability. Transparency is able to mediate the relationship between the influence of Financial Statement Presentation on Village Financial Management Accountability. Transparency is able to mediate the relationship between the influence of Accessibility of Financial Statements on Accountability of Village Financial Management.

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  • Politeknik Perkapalan Negeri Surabaya
  • Sultan Agung Islamic University
  • National Institute of Oceanography and Fisheries
  • Universiti Malaysia Perlis
  • Ho Chi Minh City Open University
  • Jordan University of Science and Technology
  • Universitas Islam Negeri Mataram
  • Organisasi lain
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Hendro Agus WidodoPoliteknik Perkapalan Negeri Surabaya3
Elsayed T.HelmyNational Institute of Oceanography and Fisheries3
Robbi RahimUniversiti Malaysia Perlis2
Afif Zuhri ArfiantoPoliteknik Perkapalan Negeri Surabaya2
Thanh Nguyen PhongHo Chi Minh City Open University2
Ahmad MustafaJordan University of Science and Technology1
Ermayanti IshakAfiliasi tidak diketahui1
Abdullah AbdullahUniversitas Islam Negeri Mataram1
Muslim TadjuddahAfiliasi tidak diketahui1
Naslina AliminaAfiliasi tidak diketahui1
Melody Angel MasadiAfiliasi tidak diketahui1
Husaini MaulanaAfiliasi tidak diketahui1
Alicia Cherie ChandraAfiliasi tidak diketahui1
Fahad Fauzan Al MunawarAfiliasi tidak diketahui1
Nurman Maulana IkhsanAfiliasi tidak diketahui1
Danil Eka FahrudinAfiliasi tidak diketahui1
Irma RahmawatiAkademi Farmasi Bumi Siliwangi1
M. Rizky Eka Putra Vi SafrillahAfiliasi tidak diketahui1
Nur AfifahAfiliasi tidak diketahui1
Galang Rahadian PrabowoAfiliasi tidak diketahui1
Henny MurtiniAfiliasi tidak diketahui1
Linda AgustinaAfiliasi tidak diketahui1
Aditya HernawanAfiliasi tidak diketahui1
Aji KridawanAfiliasi tidak diketahui1
Yacoeb Triandy HudoyoAfiliasi tidak diketahui1
Yuli UtantoAfiliasi tidak diketahui1
Aizzatin AizzatinAfiliasi tidak diketahui1
Fakhruddin FakhruddinUniversitas Islam Negeri Maulana Malik Ibrahim1
Anang YuniyantoAfiliasi tidak diketahui1
Ita AstariniAfiliasi tidak diketahui1
Amrina Bastian RahmahAfiliasi tidak diketahui1
Oky Estiana PutriAfiliasi tidak diketahui1
Khaeriyah KhaeriyahAfiliasi tidak diketahui1
Catur Tias PamungkasAfiliasi tidak diketahui1
Eva OktafikasariAfiliasi tidak diketahui1
Rina NurfauziyahAfiliasi tidak diketahui1
Lailatus Sa’adahAfiliasi tidak diketahui1
Nur Nirmala SagitaAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/baej/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Penyajian Laporan Keuangan dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Desa dengan Transparansi Sebagai Variabel Intervening (Studi Pada Pemerintah Desa di Kabupaten Pati)</dc:title>
	<dc:creator>Latif, Abdul</dc:creator>
	<dc:creator>Mahmud, Amir</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study was to analyze the Effect of Financial Statement Presentation and Financial Report Accessibility on Village Financial Management Accountability with Transparency as an Intervening Variable. The population in this study is the financial manager at the Village Government in Pati Regency. The population in this study were village financial managers in 21 sub-districts in Pati Regency which consisted of 401 villages and the sample of this study was 45 villages or 356 respondents. The data collection method used is a questionnaire. Data analysis using path analysis. The results showed that the presentation of financial statements had a positive and significant effect on the Accountability of Village Financial Management in Pati Regency. Accessibility of Village Financial Reports has an influence on the Accountability of Village Financial Management in Pati Regency. Transparency has a significant effect on Village Financial Management Accountability. Transparency is able to mediate the relationship between the influence of Financial Statement Presentation on Village Financial Management Accountability. Transparency is able to mediate the relationship between the influence of Accessibility of Financial Statements on Accountability of Village Financial Management.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2022-08-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/baej/article/view/62451</dc:identifier>
	<dc:identifier>10.15294/baej.v3i2.62451</dc:identifier>
	<dc:source xml:lang="en-US">Business and Accounting Education Journal; Vol 3 No 2 (2022): Business and Accounting Education Journal; 287-301</dc:source>
	<dc:source>2723-4487</dc:source>
	<dc:source>2723-4495</dc:source>
	<dc:source>10.15294/baej.v3i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/baej/article/view/62451/23185</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 Business and Accounting Education Journal</dc:rights>
</oai_dc:dc>