LOOKING AT VILLAGE GOVERNMENT PERFORMANCE REPORTS IN TERMS OF REGULATIONS, ACCOUNTABILITY SYSTEMS AND ACCOUNTING PRINCIPLES WITH GFG AS MODERATION
Keywords:
Regulations, Accountability System, Accounting Principles, Village Government Performance Report, GFGAbstract
Assisted by the GFG serving as a moderator, this study attempts to demonstrate, examine, and evaluate the impact of village fund regulations, village government performance accountability systems, and village fund accounting principles on village government agency performance reports. This study employs a quantitative methodology, gathering data through questionnaires in Tulungagung Regency villages that receive village funding. evaluating several possibilities in an understandable manner. The villages in Tulungagung Regency that get village funding make up the research's population. A total of 126 respondents made up the sample. SmartPLS version 4.0 was utilized to process the partial least square data analysis technique. The study's findings demonstrate that village fund regulations have a major impact on village government performance reports. It has not been demonstrated that SAKIP has an impact on the Village Government Performance Report. It has been demonstrated that Village Fund Accounting Principles significantly impact Village Government Performance Reports. The link between Government Agency Performance Reports and Village Fund Accounting Principles is moderated by GFG Desa.
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