CD Skripsi
Pengaruh Sistem Keuangan Desa, Sistem Pengendalian Internal Pemerintah, Transparansi, Dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Keuangan Desa (Studi Empiris Pada Desa Di Kecamatan Bantan)
ABSTRACT
This study aims to determine the Influence of the Village Financial System
(Siskeudes), the Government Internal Control System, Transparency and the Role
of Village Apparatus on the Accountability of Village Financial Management.
This study uses a quantitative method using primary data obtained from
respondents through questionnaires. The population in this study were all village
officials in the Bantan District area. The determination of the research sample
used the purposive sampling method and obtained a research sample of 69
respondents. Data were analyzed using the SPSS program. Data analysis used
multiple linear regression analysis tools and classical assumption tests consisting
of normality tests, multicollinearity tests, and heteroscedasticity tests. Hypothesis
testing was carried out by testing the t statistic, f statistic test, and coefficient of
determination (R2). The results of data analysis showed that partially and
simultaneously the village financial system (Siskeudes), the government internal
control system, and transparency have a significant effect on the accountability of
village financial management, while the role of village officials have no
significant effect on the accountability of village financial management.
Keywords: Village Financial System, Government Internal Control System,
Transparency, Role of Village Offucials, Accountability of Village Financial
Management.
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