Effectiveness of the Supervisory Board, Village Government Competence and Fund Management Accountability: Moderated by Prosocial Behaviour

Abstract

This study aims to analyze prosocial behavior moderating the effect of the effectiveness of the supervisory board and the competence of the village government on the accountability of village fund management. The number of respondents used is 209 respondents using purposive sampling method. Data is collected using a questionnaire and analyzed by moderated regression analysis (MRA). The results show that the effectiveness of the supervisory board has a positive effect on the accountability of village fund management. Village government competence has a positive effect on the accountability of village fund management. Prosocial behavior strengthens the effect of the effectiveness of the supervisory board and village government competence on the accountability of village fund management. This study advises the improvement of coordination and cooperation between supervisory board and village agencies in supervising the management of village funds. Therefore they can support each other, encourage transparency and accountability in the management of village funds by providing information that is clear and easily accessible to the public.