Do accountability and transparency promote community trust? Evidence from village government in Indonesia
Document Type
Article
Publication Date
1-1-2022
Abstract
Purpose: This study aims to examine the determinants of accountability and transparency of Indonesian village government(s), namely, the competence and organisational commitment of village government staff, and the consequences of accountability and transparency for village community trust. Design/methodology/approach: This research was conducted in village governments in the province of the Special Region of Yogyakarta, covering four regencies: Sleman, Bantul, Kulon Progo and Gunung Kidul. A total of 128 village governments participated in this research. Data were collected by distributing a questionnaire survey, and a partial least squares technique was used to test the research hypotheses. Findings: The study revealed that village government staff's competence and organisational commitment are positively associated with accountability. However, organisational commitment and accountability are not associated with transparency. In addition, it was discovered that transparency is positively associated with village community trust but accountability is not. Originality: By testing the determinants and consequences of accountability and transparency following the ratification of the new village law regulating village government governance, this study is, to the best of the authors’ knowledge, pioneering research. © 2021, Emerald Publishing Limited.
Keywords
Accountability, Community trust, Competence, Organisational commitment, Transparency, Village government
Divisions
accounting
Funders
Universitas Muhammadiyah Yogyakarta
Publication Title
Journal of Accounting and Organizational Change
Volume
18
Issue
3
Publisher
Emerald Group Holdings Ltd.