Image of PengaruhAkuntabilitas, Transparansi, KompetensiAparatur Desa, Dan SistemPengendalian Internal TerhadapPengelolaanKeuangan Desa (Studi Empiris Pada Seluruh Desa Di KecamatanTandun Dan Kecamatan Ujung Batu Kabupaten Rokan Hulu)
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PengaruhAkuntabilitas, Transparansi, KompetensiAparatur Desa, Dan SistemPengendalian Internal TerhadapPengelolaanKeuangan Desa (Studi Empiris Pada Seluruh Desa Di KecamatanTandun Dan Kecamatan Ujung Batu Kabupaten Rokan Hulu)

This study aims to examine: (1) the effect of accountability on village
financial management, (2) the effect of transparency on village financial
management, (3) the effect of personnel competency of village on village financial
management, (4) the effect of internal control system on village financial
management.
The population used in this study were all villages in Tandun Subdistrict
and Ujung Batu Subdistrict, Rokan Hulu Regency. The sampling technique used
in this study is saturated sampling. Saturated sampling is taken because all
members of the population are used as sampels. This study used primary data by
distributing questionnaires. Data analysis in this study uses the Partial Least
Square (PLS) with the aid of SmartPLS computer software version 3.0.
The results of this study indicate that: (1) accountability positively and
significantly effects on village financial management, (2) transparency positively
and significantly effects on village financial management, (3) personnel
competency of village positively and significantly effects on village financial
management (4) internal control sistem positively and significantly effects on
village financial management.
Keywords: Accountability, Transparency, Personnel Competency of Village,
Internal Control System, Village Financial Management.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0127)
02 03. 121 (0127)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0127)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0127)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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