Do accountability and transparency promote community trust? Evidence from village government in Indonesia

Abstract

Purpose

This study aims to examine the determinants of accountability and transparency of Indonesian village government(s), namely, the competence and organisational commitment of village government staff, and the consequences of accountability and transparency for village community trust.

Design/methodology/approach

This research was conducted in village governments in the province of the Special Region of Yogyakarta, covering four regencies: Sleman, Bantul, Kulon Progo and Gunung Kidul. A total of 128 village governments participated in this research. Data were collected by distributing a questionnaire survey, and a partial least squares technique was used to test the research hypotheses.

Findings

The study revealed that village government staff's competence and organisational commitment are positively associated with accountability. However, organisational commitment and accountability are not associated with transparency. In addition, it was discovered that transparency is positively associated with village community trust but accountability is not.

Originality

By testing the determinants and consequences of accountability and transparency following the ratification of the new village law regulating village government governance, this study is, to the best of the authors’ knowledge, pioneering research.

Citation

Sofyani, H., Pratolo, S. and Saleh, Z. (2022), "Do accountability and transparency promote community trust? Evidence from village government in Indonesia", Journal of Accounting & Organizational Change, Vol. 18 No. 3, pp. 397-418. https://doi.org/10.1108/JAOC-06-2020-0070