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Determinants of Community Trust in Village Government: The Mediating Role of Citizen Satisfaction

Aug 2026 · Journal of Accounting and Investment · 0 citations

Abstract

Abstract:   Research aims: This study examines the determinants of village governance among them accountability, transparency, justice, and public service quality and their impact on community trust, with citizen satisfaction as a mediating variable. Design/Methodology/Approach: Conducted in Wonosobo Regency, Indonesia, the research involved 442 respondents, including village officials and members of the village consultative body, selected through purposive sampling. Responses from multiple informants were matched and aggregated into 123 village-level observations. Data were gathered via a structured survey questionnaire and Partial Least Squares Structural Equation Modeling (PLS-SEM) was used for hypothesis testing. Research findings:  The results show that transparency, justice, and public service quality significantly and positively effects on citizen satisfaction,  while citizen satisfaction has a significant positive effect on community trust. Additionally, citizen satisfaction mediates the relationship between transparency, justice, public service community and community trust in village governance. However, accountability has no significant direct or indirect effect on community trust. Theoretical contribution/ Originality: Theoretically, it integrates stewardship theory and equity theory to explain village governance, contributing to public governance literature in rural contexts. Practitioner/Policy implication: The study offers practical recommendations for policymakers and village officials, emphasizing the importance of good governance practices, particularly  accountability, transparency, justice, and public service quality, to enhance citizen satisfaction and community trust. Research Implication: A unique aspect of this study is the inclusion of public service quality as a key determinant in understanding community trust in village government institutions.

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