Behavioral Accounting and Village Financial System: Its Impact on the Performance of Village Government Officials

DOI

10.2991/aebmr.k.200305.014How to use a DOI?

Keywords

behavioral accounting, implementation of the village financial system, the performance of village government officials

Abstract

This study aims to analyse the moderation of the implementation of the village financial system in influencing accounting behaviour on the performance of village government officials (strengthening / weakening). This type of research is explanatory research. The data used are primary data collected using survey methods. Data collection techniques were obtained from the results of interviews and questionnaire results. The population in this study were all village financial system operators in the Kuningan Regency area of 361 villages with an analysis unit of the head of financial affairs or treasurer assigned as the operator of the village financial system. Samples were obtained as many as 190 respondents using the Yamane formula. Determination of the number of samples used in this study using the random sample method. The analytical tool used is multiple regression analysis and moderation regression analysis. The results of the study concluded that the implementation of the village financial system can strengthen the influence of attitudes, perceptions, emotions and training on the performance of village government officials, while the implementation of the village financial system cannot strengthen the motivational effect on the performance of village government officials.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Dendi Purnama
AU  - Siti Nur Azizah
PY  - 2020
DA  - 2020/03/16
TI  - Behavioral Accounting and Village Financial System: Its Impact on the Performance of Village Government Officials
BT  - Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)
PB  - Atlantis Press
SP  - 54
EP  - 58
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.014
DO  - 10.2991/aebmr.k.200305.014
ID  - Purnama2020
ER  -