An Analysis of Village Governance With Organizational Commitment as a Moderating Variable

DOI:

https://doi.org/10.28986/jtaken.v9i1.796

Authors

  • Vera Oktari Faculty of Economics and Business Riau University
  • Ulfa Afifah Faculty of Economics and Business Riau University

Keywords:

Village Governance
Organizational Commitment
internal control
performance

Abstract

The number of administrative violations and corruption cases at the village level has been in the spotlight recently. Good village governance is one of the steps to overcome it. This study aims to identify the factors that influence village governance and examine the moderating effect of organizational commitment on the relationships between village financial management and apparatus competence in village governance. This study was conducted in the Village Government in Rokan Hilir Regency and employed quantitative data analysis. The data was obtained using a questionnaire, and the respondents were selected using purposive sampling. This study used an analysis method using the structural equation model (SEM). The result shows that the government's internal control system and village financial management can affect village governance in Rokan Hilir Regency. However,  apparatus competence cannot influence village governance, and organizational commitment cannot strengthen the performance of the apparatus in implementing village governance. Nevertheless, organizational commitment is needed to enhance the relationship between village financial management and governance in Rokan Hilir.

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Submitted

2021-11-11

Accepted

2022-09-13

Published

2023-06-28

How to Cite

Oktari, V., & Afifah, U. (2023). An Analysis of Village Governance With Organizational Commitment as a Moderating Variable . Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 9(1), 173–184. https://doi.org/10.28986/jtaken.v9i1.796

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