| dc.description.abstract | This research aims at investigating determinants
of financial statements quality in village government. They are
accountability, transparency, human resource competence,
regulation compliance and the use of information technology.
The population of this research is all village government in
Bantaeng Regency, South Sulawesi. The sample of this
research involved 19 villages in Bantaeng Regency, with 68
respondents in total. Selected respondents are Head of Village,
Village Secretaries, Village Treasurers, Village Supervisors
and Financial Chiefs of Village Government. The data were
collected through questionnaires and analyzed by using
multiple linier regression analysis. The result shows that
regulation compliance and the use of information technology
have significant effect towards financial statement quality in
village government. In contrast, accountability, transparency
and human resource competence do not have significant effe | en_US |
