The Influence of Accountability and Transparency on Village Government Performance with Public Trust as A Mediating Variable

Authors

  • Sartika Sari Universitas Riau, Pekanbaru, Indonesia Author
  • Yesi Mutia Basri Universitas Riau, Pekanbaru, Indonesia Author
  • Fitri Humairoh Universitas Riau, Pekanbaru, Indonesia Author

DOI:

https://doi.org/10.24036/wra.v14.i2.10

Keywords:

Accountability, transparency, public trust, government performance.

Abstract

Purpose – Development in villages is the government's main goal so that development in rural areas becomes equitable. This research highlights accountability and transparency in village government performance, as well as the role of public trust as mediating variable.  Specifically, this study aims to examine the influence of accountability and transparency on village government performance with public trust as a mediating variable. 

Design/methodology/approach – The population of this study was the village government of Rokan Hulu Regency, Riau Province. This study data were collected using a survey. The stratified sampling technique used was with as many as 306 respondents participated in this study consisting of village heads, village secretaries and financial leaders. The data were analysed using SmartPLS 3.0.

Findings – The research findings show that accountability and transparency have an impact on village government performance. Public trust also mediates the influence of accountability and transparency on village government performance. As such, 
accountability and transparency in village government performance with public trust as a mediator have a positive and significant influence. 

Originality/value –Several studies examining village government performance report inconsistent results which may be caused by the presence of other variables unincorporated by those studies. This study contributes by  incorporating public trust as a mediating variable in its examination. 

Research limitations/implications – The results of the study have implications on village governments in improving accountability and transparency, which in turn will strengthen public trust. This will contribute to improving village government performance, creating a more responsive and effective government, and improving the welfare of society as a whole.

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Published

2026-10-30

How to Cite

Sari, S., Basri, Y. M., & Humairoh, F. (2026). The Influence of Accountability and Transparency on Village Government Performance with Public Trust as A Mediating Variable. Wahana Riset Akuntansi, 14(2), 152-165. https://doi.org/10.24036/wra.v14.i2.10