Track: E-Business/E-Service

Abstract

This study aims to investigate the direct influence of the factors that influence the quality of village financial reports, including the competence of village financial managers, the use of information technology and the role of village facilitators. The target sample is village financial managers in Buru Regency, which are spread throughout the village. Data is collected through a questionnaire and then tested using the Smart Partial Least Square technique. The research results obtained were sufficient to provide moderate support for these goals. This is evidenced from the inner model test, the R Square value of 0.35 implies that 35% of the quality of financial statements can be explained by the competence of village financial managers, the use of information technology and the role of village facilitators, the rest is explained by other factors not examined. Of the three hypotheses proposed, 2 hypotheses that showed significant positive results. The hypothesis that supports this research provides the conclusion that the use of IT and the role of village facilitators are variables that affect the quality of village financial reports.