Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/289167 
Year of Publication: 
2022
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 9 [Issue:] 1 [Article No.:] 2110648 [Year:] 2022 [Pages:] 1-15
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
This study aims to examine the relationship between accountability and transparency during the COVID-19 pandemic towards public trust in village governments through the quality of COVID-19 handling services as an intervening variable. This research was conducted among village governments in the Yogyakarta Special Region Province, Indonesia. The data were collected by distributing survey questionnaires, with 116 village governments participating in this study. Respondents in this study were represented by two groups, where village officials measured accountability and transparency practices, while members of the Village Representative Council measured the quality of COVID-19 handling services and public trust variables. Partial Least Square (PLS) was then used to test the hypotheses. The results showed that accountability for managing the COVID-19 response budget only had an indirect positive relationship with public trust through the quality of COVID-19 handling services. Meanwhile, the direct relationship between accountability and trust was negatively significant. Furthermore, transparency in the management of the COVID-19 response budget was not associated with the public trust, either directly or indirectly.
Subjects: 
accountability
public trust
quality of COVID-19 handling services
transparency
village government
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.