Timeliness Of Village Government Accountability Report

Abstract

The Timeliness of the accountability report is important to maintain the good accountability of the government, including the village government. Agency theory could explain why an organization, such as village government, can minimize agency conflict by reporting accountability in a timely manner. However, the executive can practice opportunistic behaviour during the reporting preparation. This study investigates the effect of village government head characteristics and supervisory board’s attributes on the Timeliness of the village government accountability report. The multivariate regression analysis uses fifty village governments in Pariaman city of Indonesia. The result shows that the village government head characteristics, which are proxied by three variables: age, education level, and educational background, do not influence the timeliness of the accountability report. In addition, the village supervisory board characteristics are partially related to the reporting timeliness. The significant variable is supervisory board meeting frequency, which negatively affects the reporting timeliness. Village government staff size as a proxy for government size is positively associated with the reporting timeliness. Practically, this village government stakeholder can use this finding for relevant decisions. Theoretically, agency theory partially can explain the timeliness phenomena in village government. The client size theory is an appropriate theory why the reporting timeliness is longer.