Efek Akuntabilitas Dalam Memediasi Kualitas Pelaporan Keuangan Dan Kinerja Desa Di Madura
DOI:
https://doi.org/10.51289/peta.v7i2.590Kata Kunci:
kualitas pelaporan keuangan, akuntabilitas, kinerja desaAbstrak
Mencermati pada teori New Public Management (NPM) dan teori keagenan, studi ini menguji peran mediasi akuntabilitas dalam hubungan antara kualitas pelaporan keuangan dan kinerja organisasi publik dalam hal ini adalah Desa-Desa Di Madura. Model penelitian dan hipotesis diuji dengan survei dan tanggapan yang diperoleh dari pengelola keuangan dan Pimpinan Desa yang dalam hal ini adalah kepala desa di desa-desa se-Madura. Hasil penelitian secara langsung kualitas pelaporan keuangan dan akuntabilitas berpengaruh signifikan terhadap kinerja desa. Analisis secara tidak langsung menghasilkan akuntabilitas mampu memediasi kualitas pelaporan keuangan terhadap kinerja desa di madura. Saran dalam penelitian ini adalah: 1) Desa lebih memaksimalkan program-program desa sesuai dengan tujuan desa; 2) Desa harus bisa membuat laporan keuangan yang berkualitas agar dapat meningkatkan kinerja desa menjadi lebih baik; 3) Ketika laporan keuangan diimplementasikan secara lebih berkualitas melalui optimalisasi akuntabilitas, maka kinerja desa dapat lebih ditingkatkan menjadi lebih baik
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