Managerial Performance in Village Government: Does Transformational Leadership Matters?

Evi Rahmawati; Arif Wahyu Nur Kholid; Evan Ardis Adiyatama; Hafiez Sofyani

doi:10.24815/jdab.v11i2.32027

Managerial Performance in Village Government: Does Transformational Leadership Matters?

Evi Rahmawati, Arif Wahyu Nur Kholid, Evan Ardis Adiyatama, Hafiez Sofyani

Abstract

This study examines the transformational leadership moderating role on the relationship between public accountability and budget participation on managerial performance in Indonesian village governments. The population of this study is the village apparatuses of the village government in Bantul Regency. The samples were selected using convenience sampling technique and data were collected through questionnaires. Hypotheses testing was conducted by utilizing Structural Equation Modelling-Partial Leas Square (SEM-PLS) method. The results unveiled that transformational leadership has a quasi-moderation role. Transformational leadership can reinforce the effect of budget participation on managerial performance while public accountability cannot affect managerial performance. It reveals that public accountability cannot promote and motivate the village apparatus to enhance their performance.

Keywords

Budget participation; managerial performance; public accountability; transformational leadership; village government

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DOI: https://doi.org/10.24815/jdab.v11i2.32027

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Accounting Department collaborated with IAI KAPd (Institute of Indonesia Chartered Accountant)
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Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
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