CD Skripsi

"Pengaruh Audit Kinerja, Kejelasan Sasaran Anggaran, Peran Perangkat Desa Dan Pemanfaatan Sistem Keuangan Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Desa Di Kecamatan Pangkalan Kuras Kabupaten Pelalawan)"

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ABSTRACT

The aim of this research is to examine and analyze the influence of performance audits, clarity of budget targets, the role of village officials and the use of village financial systems on accountability in managing village funds in Pangkalan Kuras District, Pelalawan Regency. The research uses a survey approach. The population in this research is the village government in Pangkalan Kuras District, Pelalawan Regency, which consists of 16 villages and is represented by 4 people per village. The sampling technique used in this research was saturated sampling so that the research sample consisted of 64 people consisting of the village head, village secretary, head of financial affairs and head of planning affairs. The type and source of data used in this research is primary data. The data collection technique is through a questionnaire which is directly handed over to the research sample. The research approach uses a quantitative approach. The data analysis methods used are descriptive statistics, data quality testing, multiple linear regression analysis, and hypothesis testing. Based on the research results, it is known that employees are dominated by male employees, aged between 34-39 years. The education level of employees is dominated by senior high school (SMA). Based on the hypothesis test, it is concluded that performance audits have a positive effect on accountability in village fund management. Clarity of budget targets has a positive effect on accountability in managing village funds. The role of village officials has a positive influence on the accountability of village fund management. Utilization of the village financial system has a positive effect on the accountability of village fund management. Village governments need to increase their understanding of performance audits, clarity of budget targets, the role of village officials and the implementation of village financial systems that have been implemented so that employees can understand and be able to support the accountability of village fund management in order to realize organizational goals.

Keywords : Performance Audit, Clarity of Budget Targets, Role of Village Officials, Utilization of Village Financial Systems, Accountability.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902124406

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902124406

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat Hidayat Syahputra

Versi lain/terkait

Lampiran Berkas

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