Journal of Accounting and Investment
Vol 24, No 2: May 2023

The role of the village government performance and transparency in influencing village public trust

Muhammad Husni (Department of Accounting, Faculty of Economics and Business, Universitas Hasanuddin, South Sulawesi)
Ratna Ayu Damayanti (Department of Accounting, Faculty of Economics and Business, Universitas Hasanuddin, South Sulawesi)
Aini Indrijawati (Department of Accounting, Faculty of Economics and Business, Universitas Hasanuddin, South Sulawesi)



Article Info

Publish Date
24 Mar 2023

Abstract

Research aims: This research examines the effect of transparency on the village community’s trust through village government performance as an intervening variable. Design/Methodology/Approach: The research was carried out using a survey method by distributing questionnaires to the village government in Jeneponto Regency, Indonesia. Totally, 196 questionnaires were filled in. Data analysis was then conducted by using Partial Least Square (PLS) approach. Research findings: The results revealed that the performance and transparency of the village government influenced public trust. The research emphasizes that the village government’s performance had an intervention role in the relationship between transparency and public trust. Theoretical contribution/Originality: This research discovers that performance plays a role as an intervening variable between transparency and public trust in the context of a village government study. Research limitation/Implication: The research was only conducted in the scope of Jeneponto Regency; therefore, the generalization capacity was limited.

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Journal Info

Abbrev

ai

Publisher

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...