Image of Pengaruh Kejelasan Sasaran Anggaran, Sistem Pengendalian Internal Dan Kualitas Sumber Daya Manusia Terhadap Kinerja Kepala Desa Dengan Akuntabilitas Dan Komitmen Organisasi Sebagai Variabel Pemoderasi
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Pengaruh Kejelasan Sasaran Anggaran, Sistem Pengendalian Internal Dan Kualitas Sumber Daya Manusia Terhadap Kinerja Kepala Desa Dengan Akuntabilitas Dan Komitmen Organisasi Sebagai Variabel Pemoderasi

Performance is defined as the level of success of someone in carrying out the work. The performance of the village chief is the level of success of the village chief in running the village administration. A good village chief performance will have positive implications for the progress of the village itself This objectives of this research are to analyze and investigate the effect of budget goal clarity, internal control systems, and quality of human resources on the village chief performance with accountability and organizational commitment as the moderating variables. The population of this research is 218 village chief in Kuantan Singingi Regency. This research applied purposive sampling method and 130 chief villages were selected as a sample. The research used primary data and applied Multiple Linier Regression Analysis and Moderrated Regression Analysis (MRA) to test the hyphoteses.
The result of this research shows that budget goal clarity, internal control systems, and quality of human resources affect the village chief performance. Futhermore, the result shows that accountability and organizational commitment strengthen the effect of budget goal clarity, quality of human resources and internal control systems on the village chief performance.
Key words: Budget goal clarity, internal control systems, quality of human resources, village chief perfomance, accountibility, organizational commitment.

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 220 (0019)
10 07. 220 (0019)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 220 (0019)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 237 hlm,; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 220 (0019)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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