CD Tesis

Pengaruh Partisipasi Masyarakat, Transparansi Dan Akuntabilitas Terhadap Pengelolaan Keuangan Desa Dengan Sistem Pengendalian Intern Sebagai Variabel Moderasi (Studi Kasus Kecamatan Bengkalis)

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This study aims to examine the effect of community participation, accountability and transparency on village financial management with an internal control system as a moderating variable in Bengkalis District. The data used in the study are primary data collected through a questionnaire survey directly. Data analysis uses multiple linear regression analysis and moderating regression analysis with the absolute difference value approach. Multiple linear regression analysis for the hypothesis of public participation, accountability and transparency of public policy towards village financial management. Multiple linear regression analysis with a test of absolute difference in the hypotheses of community participation, accountability and transparency of public policies towards village financial management which is moderated by the internal control system.
The results of the study with multiple linear regression analysis showed that community participation had a positive and significant effect, and accountability had a positive and significant effect, while transparency had a positive and significant effect on village financial management. The moderating variable analysis using the absolute difference approach shows that the internal control system does not moderate public participation in the quality of local government financial reports, and the internal control system is able to moderate accountability in village financial management, and the internal control system is able to moderate public policy transparency towards village financial management.
Keywords: Community Participation, Accountability, Transparency, Village Financial Management, Internal Control System

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0030)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

x, 136 hlm,; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0030)

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

FATAH

Versi lain/terkait

Lampiran Berkas

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