Akuntabilitas Pengelolaan Keuangan Desa dan Audit Desa sebagai Determinan Kinerja Keuangan Pemerintah Desa

Abstract

This study aims to analyze the influence of village financial management accountability and village audit on the financial performance of village governments in Gowa Regency. The study uses an explanatory quantitative approach with primary data from survey results of 207 village officials in 72 villages. The instrument consists of 22 items with a Likert scale of 1–5, including eight items of village financial management accountability, eight items of village audit, and six items of village government financial performance. The analysis was carried out through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression with Robust Standard Errors HC3. The results showed that village financial management accountability had a positive and significant effect on financial performance (β = 0.2058; t = 3.5316; p = 0.0004). Village audits also had a positive and significant effect (β = 0.3780; t = 7.7800; p < 0.001) and became the strongest relative predictor with a standardized beta of 0.4734. Simultaneously the two variables were significant (F = 71.9022; p < 0.001) with R² 0.4135. The findings emphasized the importance of strengthening accountability and especially the effectiveness of audits and follow-up recommendations to improve village financial performance.