期刊名称：Journal of Asian Finance, Economics and Business
印刷版ISSN：2288-4637
电子版ISSN：2288-4645
出版年度：2021
卷号：8
期号：5
页码：277-286
DOI：10.13106/jafeb.2021.vol8.no5.0277
语种：English
出版社：Korean Distribution Science Association
摘要：This study aims to examine the effect of variables of financial management information systems, organizational culture, and human resource competence on the accountability of village government financial reporting. The sample was 65 villages in the two districts using a simple random sampling technique. To analyze the data of this research, multiple regression analysis was conducted. The results showed that organizational culture as a differentiator in the two districts, namely financial management information systems, organizational culture, and human resource competence has a significant positive effect on accountability in preparing village government financial reports in Tabanan Regency. Meanwhile, organizational culture does not have a significant influence in Badung Regency, this is because each village government has a different work culture. In the Tabanan regency, we use local culture as the basis for organizational culture, while in the Badung regency it can be examined between organizational culture and it is carried out differently, which indicates that no one organizational culture type is superior to other types. This means that all types can move in line with and hand-in-hand based on how and when organizational goals are to be realized.
关键词：Management Information Systems;Organizational Culture;Human Resources;Financial Reports;Accountability
