Building Village Financial Accountability through Transparency: The Role of Serial Mediators in Commitment and Integrity of Village Government Apparatus in South Sumatra Province

This study aims to analyze the effect of transparency on village financial accountability through the serial mediating roles of commitment and integrity of village government officials in South Sumatra Province. This study employs a quantitative approach, with a population of 312 village government officials involved in village financial management in South Sumatra Province. Data were collected through distributing questionnaires to respondents. Data analysis was performed using path analysis with the assistance of the Statistical Package for the Social Sciences (SPSS) program. This study shows that transparency has a significant effect on the commitment and integrity of village government officials in South Sumatra Province. Furthermore, the commitment and integrity of village government officials are also proven to have a significant effect on village financial accountability. However, transparency does not have a direct significant effect on village financial accountability. The results also indicate that the commitment of village government officials is able to mediate the effect of transparency on village financial accountability. Meanwhile, the integrity of village government officials is not able to significantly mediate the effect of transparency on village financial accountability. Thus, the commitment of government officials is an important factor in improving village financial accountability.