THE INFLUENCE OF PSYCHOLOGICAL EMPOWERMENT TO THE  QUALITY OF VILLAGE FUNDS ALLOCATION REPORT

Kholipah Kholipah; Icih Icih; Endang Darmawan

Kholipah Kholipah STIE Sutaatmadja, Subang, Indonesia
Icih Icih STIE Sutaatmadja, Subang, Indonesia
Endang Darmawan STIE Sutaatmadja, Subang, Indonesia

Keywords: Psychological empowerment, Government Accounting Standard (SAP), village fund allocation statement quality

Abstract

This research was conducted at the Village Secretary in Subang. The purpose of this study was to determine the effect of psychological empowerment village secretary of village fund allocation statement quality. The method used is descriptive method of analysis with a quantitative approach. The sample selection is done by using purposive sampling method. The sample in this research is the village secretary in Subang. The data used are ordinal data. The statistical method used is the validity and reliability, simple linear regression analysis, t-test and coefficient of determination by using SPSS for Windows 22:00. The results of the study are as follows: budgetary participation affects the realization of the budget with significant value is 0,040 and has a value of t count > t table with t hitung table of 1.996 and 2,088, and t count is positive. Coefficient of determination (R Square) in the amount of 0,059 x 100% = 5,9%, which means that the value of this determination is
affected by village fund allocation statement quality of psychological empowerment (X) by 5,9%.

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