CD Skripsi
Pengaruh Kompetensi Aparatur, Komitmen Organisasi, Partisipasi Masyarakat Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada 3 Kecamatan Yaitu Kecamatan Tandun, Rokan Iv Koto, Dan Pagaran Tapah Darussalam Kabupaten Rokan Hulu Tahun 2019)
This study aims to examine the effect of apparatus competence,
organizational commitment, community participation, and internal control
systems on the accountability of village fund management.
The population in this study were all village officials in 25 villages in
Tandun, Rokan IV Koto and Pagarantapah Darussalam Districts in Rokan Hulu
Regency. The sample in this study were village government officials who
implemented village fund management, with the criteria of the Village Head,
Village Secretary, Village Treasurer, General Head and BPD, with a total sample
of 125 respondents choosed by using the purposive sampling method. This study
uses primary data by distributing questionnaires. The analytical method used in
this research is multiple linear regression analysis.
The results of this study indicate that apparatus competence,
organizational commitment, community participation and internal control systems
affect the accountability of village fund management.
Keywords: Apparatus Competence, Organizational Commitment, Community
Participation, Internal Control System and Village Fund Management
Accountability.
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