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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) · pp. 287–301

DOI
10.15294/baej.v3i2.62451
ISSN
2723-4487, 2723-4495
Published
2022-08-31
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Collaboration network of the authors

40 authors · 100 co-authorship links · 1 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Jordan University of Science and Technology
  • Universitas Muhammadiyah Parepare
  • Tanjungpura University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Nurdian SusilowatiAffiliation unknown7
Puji Novita SariAffiliation unknown2
Nurul HayatiAffiliation unknown2
Agus WahyudinAffiliation unknown2
Jamaluddin ShiddiqAffiliation unknown2
Rijal MahdiAffiliation unknown2
Irsal AminAffiliation unknown2
Ahmad MustafaJordan University of Science and Technology1
Ermayanti IshakAffiliation unknown1
Abdullah AbdullahUniversitas Muhammadiyah Parepare1
Muslim TadjuddahAffiliation unknown1
Naslina AliminaAffiliation unknown1
Nur AfifahTanjungpura University1
Melody Angel MasadiAffiliation unknown1
Husaini MaulanaAffiliation unknown1
Alicia Cherie ChandraAffiliation unknown1
Fahad Fauzan Al MunawarAffiliation unknown1
Nurman Maulana IkhsanAffiliation unknown1
Danil Eka FahrudinAffiliation unknown1
Irma RahmawatiAffiliation unknown1
M. Rizky Eka Putra Vi SafrillahAffiliation unknown1
Arif SantosoAffiliation unknown1
Sari LestariAffiliation unknown1
Galang Rahadian PrabowoAffiliation unknown1
Henny MurtiniAffiliation unknown1
Linda AgustinaAffiliation unknown1
Aditya HernawanAffiliation unknown1
Aji KridawanAffiliation unknown1
Yacoeb Triandy HudoyoAffiliation unknown1
Eko Adi SaputroAffiliation unknown1
Pristiani PristianiAffiliation unknown1
Elyana Ayu SorayaAffiliation unknown1
Thiara FitriyaniAffiliation unknown1
Ina Sarah NormalitaAffiliation unknown1
Sri Wahyuni HadiningtiyasAffiliation unknown1
Sungkowo SungkowoAffiliation unknown1
Sobihin SobihinAffiliation unknown1
Rizam Ahada UNAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/baej/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (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>