CD Skripsi
PENGARUH AKUNTABILITAS, TRANSPARANSI, RESPONSIBILITAS DAN RULE OF LAW TERHADAP LAPORAN KEUANGAN BUMDES DI KABUPATEN KUANTAN SINGINGI
This research aims to analyze the influence of accountability, transparency,
responsibility and rule of law on the financial reports of Village-Owned Enterprises
(BUMDes) in Kuantan Singingi Regency. The background to this research is that
there are problems related to financial recording and preparation of financial
reports that are not yet optimal at BUMDes in Kuantan Singingi Regency.The
research method used is a quantitative approach using a questionnaire as a data
collection instrument. The sample in this research was all BUMDes in Kuantan
Singingi Regency, totaling 159 BUMDes. The data analysis technique used is
multiple linear regression analysis. The research results show that accountability,
transparency, responsibility and supremacy of law simultaneously have a
significant effect on the financial reports of BUMDes in Kuantan Singingi Regency.
Partially, accountability, transparency and the rule of law have a positive and
significant effect on BUMDes financial reports, while responsibility has no
significant effect. The implication of this research is the need to increase
accountability, transparency and the application of the rule of law in the
management of BUMDes to improve the quality of financial reports.
Keywords: accountability, transparency, responsibility, rule of law, BUDES
finances.
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