Image of Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi Dan Kompetensi Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Komitmen Organisasi Sebagai Variabel Moderating (Studi Pada Desa Di Kabupaten Indragiri Hulu)
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Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi Dan Kompetensi Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Komitmen Organisasi Sebagai Variabel Moderating (Studi Pada Desa Di Kabupaten Indragiri Hulu)

This study discusses the internal control system, the use of information technology, and the competence towards accountability of village fund management with organizational commitment as a moderating variable. The population in this study were all villages in the Indragiri Hulu regency collected 178 villages. Sampling in this study used the Slovin formula, which according to the calculation of this method the resulting sample collected 64 villages. Samples were selected using a simple random sampling method with the Village Head, Village Secretary, Village Treasurer, and Community Leaders who are members of the BPD as respondents. The data used are primary data sourced from questionnaires. Data were analyzed using data analysis methods used in this study using Partial Least Square (PLS), using Warp PLS V.6.0 software. The results showed that there was a connection with the internal control system, the use of information technology and competence towards village fund accountability, related to the internal control system towards village management fund accountability with organizational commitment as a moderating variable, which required development, no need for information, information about accountability, funds village with organizational commitment as a moderating variable, and is a coordinating competency towards accountability of village fund management with organizational commitment as a moderating variable
Key words: Internal control systems, utilization of information technology competenc,accountability management of vilage fund, organizational commitment.

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 220 (0037)
10 07. 220 (0037)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 220 (0037)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 148 hlm,; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 220 (0037)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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