Analysis of determinant factors in regional financial management accountability in local government at Maros regency

The Effect of Competence, Commitment, and Regulation on the Accountability of Village Financial Management With Moderated Spirituality.

“…The results of the study are supported by several previous studies that have examined the relationship of organizational commitment and financial management accountability, such as Kitta et al (2014) and Mada et al (2017) whose research results show that organizational commitment has a positive effect on financial management accountability. Based on this, it can be concluded that commitment has a positive effect on the accountability of village financial management.…”

“…Individuals with organizational commitment tend to develop greater efforts on the job for the success of their organization, including in terms of accountable financial management. this is supported by the findings of Kitta et al (2014) and Mada et al (2017) that there is an influence between commitment and accountability. However, the results of this study differ from the findings Aimbu et al (2017) which shows commitment has no effect on financial management accountability.…”

“…Several previous studies have examined the relationship of organizational commitment and financial management accountability, such as Kitta et al (2014) and Mada et al (2017) whose research results show that organizational commitment has a positive effect on financial management accountability. However, the results of this study differ from the findings Aimbu et al (2017) indicating that organizational commitment has no effect on financial management accountability.…”