Perception of Performance of Madura Villages: Aspects of Quality of Financial Reporting, Accountability And Competence

Ayu Sastria, Hanif Yusuf Seputro

Abstract


This research is motivated by the low value of the developing village index (IDM) on Madura Island, from 2018, 2019, 2020 Madura Island has not shown good economic development and development, even in 2018 there were 100 underdeveloped villages on Madura Island, the low IDM value shows that villages in Madura are still relatively low and have not shown good independence, so that village performance is still needed to improve. This study aims to determine the extent of the performance perspective of the village government by examining the influence of financial reporting quality, accountability and competence in improving the village performance perspective. This study uses a quantitative method with multiple linear regression approach, data was collected by distributing questionnaires to 193 respondents, namely village officials as research subjects. The result of this study is that the quality of financial reporting does not have a positive effect on the perspective of village performance, but it does not have a significant effect so that high quality financial reporting will not significantly reduce village performance. Accountability has a positive effect on village performance and has a significant effect on improving village performance, where the village has implemented good accountability for the benefit of the community. Competence has a positive and significant effect on the perspective of village performance on Madura Island, the competence of village officials in preparing financial reports is still low due to the lack of technical training to improve the ability to prepare financial reporting, the lack of utilization of IDM values as a reference in improving the perspective of village performance.

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