Image of Pengaruh Akuntabilitas Publik, Transparansi Laporan Keuangan, Komitmen Organisasi Dan Kualitas Sumber Daya Manusia Terhadap Pengelolaan Keuangan Desa (Studi Empiris Pada Desa - Desa Di Kecamatan Concong, Kecamatan Kempas Dan Kecamatan Keritang Kabupaten Indragiri Hilir)
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Pengaruh Akuntabilitas Publik, Transparansi Laporan Keuangan, Komitmen Organisasi Dan Kualitas Sumber Daya Manusia Terhadap Pengelolaan Keuangan Desa (Studi Empiris Pada Desa - Desa Di Kecamatan Concong, Kecamatan Kempas Dan Kecamatan Keritang Kabupaten Indragiri Hilir)

This study aim to examine and to analyze the effect of public accountability, financial
report transparency, organizational commitment and the quality of human resources on
village financial management. The public accountability variable uses five indicators, namely
legal accountability, process accountability, program accountability, policy accountability
and financial accountability. The variable of financial report transparency uses four
indicators, namely planning, implementation, supervision and accountability. The variable of
organizational commitment uses three indicators, namely affective, sustainability and
normative. The variable of human resource quality uses three indicators, namely knowledge,
skills and attitudes. Meanwhile, the village financial management variable uses five
indicators, namely planning, implementation, administration, reporting and accountability.
This research includes quantitative research. The total population in this study were 128
village officials in the villages of Concong, Kempas and Keritang, Indragiri Hilir Regency.
The sampling technique used was purposive sampling. Data measurement scale with Likert
scale. The hypothesis were examined with multiple regression analysis approach and the
statistical program used was SPSS 25. The results of this study indicate that public
accountability, financial report transparency, organizational commitment and the quality of
human resources have a direct and significant effect on village financial management.
Keywords: Village Financial Management, Public Accountability, Transparency of
Financial Statement, Organizational Commitment and Quality of Human
Resources

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0195)
02 03. 120 (0195)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0195)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 120 (0195)
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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