THE INFLUENCE OF VILLAGE FINANCIAL SYSTEM IMPLEMENTATION, HUMAN RESOURCE COMPETENCY, AND TRANSPARENCY ON THE QUALITY OF FINANCIAL REPORTS OF THE KLECOREJO VILLAGE GOVERNMENT, MEJAYAN DISTRICT, MADIUN REGENCY

Bionika Maha Putri¹, Bambang Raditya Purnomo²

Abstract

This study aims to analyze the influence of the implementation of the Village Financial System, human resource competency, and transparency on the quality of financial reports in the Klecorejo Village Government, Mejayan District, Madiun Regency. The object of the study was the community of Klecorejo Village, totaling 2,500 people. The research method used in this study is a quantitative method. The sampling technique used was probability sampling with a simple random sampling approach. Slovin’s formula was applied with a 10% margin of error, resulting in a sample size of 100 respondents. The data analysis method used is SPSS-based analysis, which includes validity tests, reliability tests, descriptive statistics, classical assumption tests, and hypothesis testing using multiple linear regression. The results of the study prove that the Village Financial System, human resource competency, and transparency simultaneously have a significant effect on the quality of financial reports. However, the Village Financial System individually does not have a significant effect. Human resource competency and transparency both have a significant effect on the quality of financial reports in the Klecorejo Village Government.