The Influence of Public Accountability, Financial Report Transparency, and Organizational Commitment on Village Financial Management with Community Participation as a Moderating Variable

(A Study on Village Officials in Widang District, Tuban Regency)

Abstract

This study aims to analyze the influence of public accountability, financial report transparency, and organizational commitment on village financial management, with community participation as a moderating variable. The research method used is quantitative, with a population and sample of 50 respondents consisting of village officials from 16 villages in Widang District, Tuban Regency. The sampling technique applied was non-probability sampling with saturated sampling, meaning the entire population was used as the sample. Data were collected through questionnaires distributed both directly and online, and analyzed using SmartPLS.
The results show that public accountability, financial report transparency, and organizational commitment have a significant effect on village financial management. Community participation moderates or strengthens the relationship between financial report transparency and organizational commitment with financial management. However, community participation does not have a significant effect on village financial management and does not moderate the relationship between public accountability and village financial management.