CD Skripsi

Pengaruh Partisipasi Masyarakat, Kompetensi Sumber Daya Manusia, Pengawasan, Sistem Pengendalian Internal Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengeloaan Dana Desa (Studi Pada Seluruh Desa Kecamatan Bangko Dan Kecamatan Sinaboi Kabupaten Rokan Hilir)

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Abstract
This study aims to examine and analyze the effect of community participation, human
resource competence, supervision, internal control system and accessibility of financial reports
on village financial management accountability in the village government of Bangko District and
Sinaboi District, Rokan Hilir District.
This study uses primary data. The population in this study were all villages in Bangko
and Sinaboi sub-districts. The sample of this study used the saturated sampling technique found
in Non-Probability Sampling, so that the sample of this study was 15 villages whose respondents
consisted of 90 village officials in Bangko District and Sinaboi District. The data collection
method used in this research is to use a questionnaire. Data analysis in this study used
Structural Equation Modeling (SEM) analysis with smartPLS 3.3.7 analysis tool.
The results of this study indicate that community participation, human resource
competence, internal control systems and accessibility of financial reports affect village financial
management accountability, while supervision does not affect village financial management
accountability in village governments in Bangko District and Sinaboi District, Rokan Hilir
Regency.
Keywords: accountability, village financial management, community participation, human
resource competence, supervision, internal control system and accessibility of financial reports

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802123950

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802123950

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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