CD Tesis
Analisis Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Desa Dikabupaten Kuantan Singingi
The purpose of this study was to analyze the influence of transparency, participation, competence, leadership, internal control systems and organizational commitment to the accountability of village financial management in Kuantan Singingi District.
The population of this study is all villages in Kuantan Singingi Regency who get their rights and obligations in terms of village finances, amounting to 218 villages from 15 subdistricts. Three subdistricts were selected as samples in this study, namely Sentajo Raya, Kuantan Mudik and Cirenti Subdistricts, so the overall sample owned in the study were 41 villages with 164 village financial management apparatuses. Data sources use primary data. Data analysis to test hypotheses uses multiple regression analysis (multiple regression analysis).
The results showed that transparency affects the accountability of village financial management, participation influences the accountability of village financial management, competence influences the accountability of village financial management, leadership influences the accountability of village financial management, the internal control system influences the accountability of village financial management and organizational commitment influences village financial management accountability
Key words: accountability transparency, participation, competence, leadership, internal control system organizational commitment
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