Indonesian Accounting Review (Jun 2021)

The influence of apparatus competence, leadership style, tri hita karana culture and society participation on the effectiveness of village fund management

  • Ni Ketut Rasmini,
  • Putu Sri Harta Mimba

DOI
https://doi.org/10.14414/tiar.v11i1.2046
Journal volume & issue
Vol. 11, no. 1
pp. 61 – 75

Abstract

Read online

This study aims to determine the effect of the apparatus competence, leadership style, Tri Hita Karana culture, and society participation on the effectiveness of village fund management. The sample of this study were taken from 100 villages in Tabanan Regency consisting of 300 respondents. This sample was taken by using the proportionate stratified random sampling and the data were collected using a questionnaire and analyzed using multiple linear regression analysis. The result shows that the apparatus competence, leadership style, and society participation have a positive effect on the effectiveness of village fund management. On the contrary, Tri Hita Karana culture did not significantly affect the effectiveness of village fund management. This indicates that the better the apparatus competence, leadership style, and society participation, the better the effectiveness of village fund management.

Keywords