CD Skripsi
Pengaruh Akuntabilitas, Transparansi, Kompetensi Aparatur, Dan Kualitas Sumber Daya Manusia Terhadap Pengelolaan Keuangan Desa (Studi Empiris Pada Perangkat Desa Di Kecamatan Merbau Kabupaten Kepulauan Meranti)
ABSTRACT
This study aims to examine the effect of accountability on village financial
management, the effect of transparency on village financial management, the effect of
apparatus competence on village financial management, and the influence of the
quality of human resources on village financial management.
The population in this study were 8 villages in Merbau District, Meranti
Islands Regency. In this study, the sample used is 64 respondents. The method used
in determining the sample is total sampling. The statistical tests used in this study
were validity tests, reliability tests, normality tests, multicollinearity tests,
heteroscedasticity tests, multiple linear regression analysis, and the coefficient of
determination R2 using the Statistical Product and Services Solution (SPSS)
application.
The results of this study indicate that accountability affects village financial
management, transparency affects village financial management, apparatus
competence affects village financial management, while the quality of human
resources has no effect on village financial management.
Keywords: Accountability, Transparency, Apparatus Competence, Quality of
Human Resources
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