Authors :
Agus Wahyudi; Diah Anggeraini Hasri
Volume/Issue :
Volume 6 - 2021, Issue 4 - April
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/3ty3lrI
Abstract :
This study aims to test the influence of village
device quality on the quality of village financial
statements with the role of village consultative bodies as
moderating variables. This type of research is descriptive
quantitative. Respondents in the study consisted of village
consultative bodies, headmans, village secretaries, and
village treasurers located in the Utan Subdistrict area of
Sumbawa Regency. The results showed that the quality of
village devices had no effect on the quality of village
financial statements. In addition, the results showed that
the role of village consultative bodies was not able to
moderate the influence of village device quality on the
quality of village financial statements.
Keywords :
Quality of Financial Reports, The Quality of the Village Apparatus, The Role of the Village Consultative Body
This study aims to test the influence of village
device quality on the quality of village financial
statements with the role of village consultative bodies as
moderating variables. This type of research is descriptive
quantitative. Respondents in the study consisted of village
consultative bodies, headmans, village secretaries, and
village treasurers located in the Utan Subdistrict area of
Sumbawa Regency. The results showed that the quality of
village devices had no effect on the quality of village
financial statements. In addition, the results showed that
the role of village consultative bodies was not able to
moderate the influence of village device quality on the
quality of village financial statements.
Keywords :
Quality of Financial Reports, The Quality of the Village Apparatus, The Role of the Village Consultative Body
