Village Apparatus Competence and Village Financial Management Accountability: The Moderating Role of Prosocial Behavior

Masnawaty Sangkala; Adriansyah Adriansyah; Andi Nurrahma Gaffar; Andi Renita Puspayanti

doi:10.62794/je3s.v7i5.442

Authors

Masnawaty Sangkala Universitas Negeri Makassar, Indonesia
Adriansyah Universitas Negeri Makassar, Indonesia
Andi Nurrahma Gaffar Universitas Islam Negeri Palopo, Indonesia
Andi Renita Puspayanti Universitas Hasanuddin, Indonesia

DOI:

https://doi.org/10.62794/je3s.v7i5.442

Keywords:

village apparatus competence, village financial accountability, prosocial behavior, moderation, village governance

Abstract

This study examines the effect of village apparatus competence on village financial management accountability and the moderating role of prosocial behavior. The research uses a quantitative approach with 248 village apparatus respondents from 50 villages in the western region of Bone Regency, selected through purposive sampling. Data were analyzed using linear regression and Moderated Regression Analysis (MRA) with SPSS 27. The results show that village apparatus competence has a positive and significant effect on village financial management accountability (Beta = 0.786; t = 19.908; p = 0.000). Prosocial behavior is shown to strengthen this effect (interaction coefficient = 0.006; t = 3.547; p = 0.000). These findings indicate that the technical competence of village apparatus needs to be supported by their willingness to act in the interest of the community for village financial management accountability to be fully achieved. This study contributes to the application of Attribution Theory and Prosocial Organizational Behavior Theory in the context of village financial governance.

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