Abstract
Since 2015, village governments have received village funds from the central government based on Law No. 6 of 2014. The purpose of providing these village funds is to improve development, infrastructure, and the village economy. These village funds must be managed accountably. The competence and organizational commitment of village government officials are essential to prevent mismanagement of village funds. Likewise, good leadership is also needed in the management of these village funds. This study aims to determine the influence of the competence and commitment of village government officials and leadership styles of village head on the village fund accountability. This study uses primary data through questionnaires filled out by village apparatus. This study was conducted in 8 villages as a sample of a total of 381 villages in Sukabumi Regency. The research paradigm is quantitative-descriptive using multiple linear regression analysis tools. The results of this study indicate that the competence and organizational commitment of village government officials, and also leadership styles have a positive and significant effect on the village fund accountability.
Recommended Citation
Salwari, Hesni and mulyani, Sri
(2026)
"Village Government Officials Competence and Commitment, Leadership Style, and Their Influence on Village Fund Accountability,"
Journal of Accounting Auditing and Business: Vol. 9:
No.
2, Article 3.
Available at:
https://journal.unpad.ac.id/jaab/vol9/iss2/3