Factors Influencing the Quality of Village Fund Budget Financial Reports (Study in Anjani Village)

This study aims to analyze the factors that influence the quality of village fund budget financial reports in Anjani Village, East Lombok Regency. A quantitative approach with multiple linear regression techniques was used in this study. The study population was all village officials and members of the Village Consultative Body (BPD) of Anjani Village, totaling 40 people, taken using a saturated sampling technique. The independent variables in this study include human resource competency (X1), implementation of the village government accounting system (X2), supervision (X3), leadership (X4), understanding of regulations (X5), and budget and facilities (X6), while the dependent variable is the quality of financial reports (Y). Data collection used a questionnaire measured on a Likert scale of 1-5 and analyzed using SPSS 26. The results showed that human resource competency, implementation of the village government accounting system, supervision, and understanding of regulations had a significant positive effect on the quality of financial reports, while leadership and budget and facilities did not have a significant effect. Simultaneously, the six independent variables had a significant effect on the quality of financial reports with a contribution of 72.4 percent.