Jurnal Akademi Akuntansi (JAA)
Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA)

PERAN AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA INDONESIA TERHADAP KEPERCAYAAN MASYARAKAT DESA: KASUS DI KABUPATEN BANTUL

Hafiez Sofyani (Universitas Muhammadiyah Yogyakarta)
Afrizal Tahar (Universitas Muhammadiyah Yogyakarta)



Article Info

Publish Date
26 Jun 2021

Abstract

This study aims to examine effect of accountability and transparency of village government on village community trust. A Mixed-methods research design with explanatory sequential model was adopted in this study. Data were collected by distributing a survey questionnaire in the first step and followed by interviews. Partial Least Square (PLS) technique was used to test the hypotheses whilst inductive thematic analysis was adopted to analyze interview data. This study discovered that the transparency enhances village community trust while accountability was in contrast. The interview results complement the result obtained from hypotheses testing using survey data. Based on the research findings, the transparency becomes a critical factor for increasing community trust in village.

Copyrights © 2021






Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA ...