Integration of Good Village Governance Concepts in Realizing Quality Village Financial Reports

Abstract

This study examines the effect of the implementation of internal control systems and good village governance on the quality of village government financial reports in the Province of Bali. The research method used is a quantitative database on the research respondents. The research data was collected through filling in questionnaires, and multiple linear regression tests were conducted to obtain the results of the study. The population in this study were village heads who received village funds in the Province of Bali as many as 636 villages, using random sampling and assisted by Slovin formula, obtained a sample of 87 samples. The results obtained are that there is an influence between the internal control system and good village governance on quality village government financial reports, which means that in achieving village financial reporting protection from the internal control system is needed to avoid fraud and the implementation of good village governance as guidelines for implementation village government to lead to village independence starting from the professionalism of village financial management.