Image of Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Intern Dan Komitmen Organisasi Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Siskeudes Sebagai Intervening (Studi Empiris Pada Dana Desa Di Kabupaten Kampar)
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Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Intern Dan Komitmen Organisasi Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Siskeudes Sebagai Intervening (Studi Empiris Pada Dana Desa Di Kabupaten Kampar)

ABSTRACT
This study aims to determine and analyze the Influence of Village Apparatus Competence, Internal Control System and Organizational Commitment on the Accountability of Village Fund Management with the Village Financial System as an Intervening Variable. This research is a quantitative research where the data used in this research is primary data. The population in this study were village offices, totaling 19 village offices in Kuok District, Salo District and Bangkinang Kota District. The sample for this study were the Village Head, Village Secretary, Village Treasurer, General Head and Village Consultative Body with a total of 95 samples.
The data analysis technique used in this study is multiple linear regression method with IBM SPSS 23. The results of this study found that (1) village apparatus competence has a significant effect on village fund management accountability, (2) village apparatus competence has a significant effect on village financial systems ( 3) the internal control system has a significant effect on village fund management accountability, (4) organizational commitment has no significant effect on village fund management accountability, (5) village fund management accountability has a significant effect on village financial systems, and (6) village apparatus competence has a significant effect directly to the accountability of village fund management with SISKEUDES as intervening.
Keywords: Village Apparatus Competence, Internal Control System, Organizational Commitment, Village Fund Management Accountability and Village Financial System

Ketersediaan
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Perpustakaan Universitas Riau 1902124321
1902124321
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1902124321
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902124321
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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