Pengaruh Implementasi Prinsip-Prinsip Tata Kelola Terhadap Laporan Keuangan B…

ABSTRACT This study aims to analyze the effect of accountability, transparency, responsibility, professionalism, rule of law on financial statements. The population in this study is 208 BUMDes in Kuantan Singingi Regency in 2020. Respondents are 1) Head/Leader of BUMDes. 2) Head of BUMDes finance. 3) Spending treasurer. The sample used was 65 BUMDes, namely a total of 195 respondents. The data…