CD Skripsi
Pengaruh Tata Kelola Dan Sistem Informasi Akuntansi Terhadap Kinerja Badan Usaha Milik Desa Di Kabupaten Bengkalis
Abstract: This study aims to determine and examine the factors that affect the
performance of Village Owned Enterprises (BUMDes). The factors tested in this
study are governance and accounting information systems. The source of data
used in this study is primary data and data collection is carried out directly using
a questionnaire which is measured using a Likert scale. The population in this
study were all Village Owned Enterprises in Bengkalis Regency, amounting to
136 Village Owned Enterprises. The total sample of this research is 58 Village
Owned Enterprises with 174 respondents. The sampling technique used is
purposive sampling, which holds the position of Village Owned Enterprises
director, Village Owned Enterprises secretary or treasurer, and Village Owned
Enterprises supervisor. Data analysis was performed using multiple linear
regression which was processed with the help of SPSS version 23 program. The
results of this study indicate that governance and accounting information systems
affect the performance of Village Owned Enterprises (BUMDes).
Keywords: governance, accounting information systems, and performance of
Village Owned Enterprises (BUMDes).
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