Image of Faktor-Faktor Yang Mempengaruhi Akuntabilitas Keuangan Desa Dengan Penerapan Sistem Pengendalian Internal Sebagai Variabel Pemoderasi (Studi Empiris Pada Perangkat Desa Kabupaten Indragiri Hulu)
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Faktor-Faktor Yang Mempengaruhi Akuntabilitas Keuangan Desa Dengan Penerapan Sistem Pengendalian Internal Sebagai Variabel Pemoderasi (Studi Empiris Pada Perangkat Desa Kabupaten Indragiri Hulu)

This study aims to examine and analyze the influence of competence,
leadership style, use of information technology and clarity of budget targets on
village financial accountability by implementing an internal control system as a
moderating variable (an empirical study of village officials in Indragiri Hulu
Regency). The population in this study were all villages in Indragiri Hulu
Regency, which totaled 178 villages. The sample selection method used Stratified
random sampling, how to determine the number of samples in this study using the
Slovin formula, namely as many as 64 villages, from each village 3 respondents
were taken consisting of the Village Head, Village Secretary, Village Finance, so
that the number of respondents taken in this study was 192 people. This study
distributed and collected questionnaires by direct filling and through the use of
the internet network in the form of a Google form.
The results of this study indicate that competency, leadership style, use of
information technology and clarity of budget targets have a positive and
significant effect on village financial accountability. The application of an
internal control system can moderate the effect of competence, leadership style,
use of information technology and clarity of budget targets in a positive and
significant way on village financial accountability.
Key Words : Competence, Leadership Style, Utilization of Information Technology,
Clarity of Budget Targets, Implementation of Internal Control
Systems, Village Financial Accountability

Ketersediaan
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Perpustakaan Universitas Riau 1810247069
1810247069
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1810247069
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1810247069
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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