CD Skripsi
Pengaruh Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia, Dan Aplikasi Sistem Keuangan Desa Terhadap Kualitas Laporan Keuangan Dana Desa (Studi Empiris Pada Desa Di Wilayah Kabupaten Pelalawan)
This study aims to empirically prove the influence of internal control systems, human resource competence, and the application of village financial systems on the quality of village fund financial reports in Pelalawan Regency. This research uses a quantitative method with data collection through the distribution of questionnaires to 88 village officials in 22 villages in Pelalawan Regency. The sampling technique used is purposive sampling. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS (Statistical Product and Service Solutions) version 29. The research results indicate that internal control systems, human resource competencies, and the application of village financial systems have an impact on the quality of village fund financial reports.
Keywords: Internal System, Human Resource Competence, Siskeudes Application, Financial Reports, Village Funds, Agency Theory
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