CD Tesis

Pengaruh Komitmen Organisasi, Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Alokasi Dana Desa Dengan Pangukuran Kinerja Berbasis Value For Money Sebagai Variabel Moderasi (Studi Empiris Pada Desa Di Kecamatan Sungai Lala Kabupaten Indragiri Hulu)

---

Village fund allocation management accountability (ADD) is the provision
of information and disclosure of government financial activities and performance
to interested parties, namely the village government. With this information and
disclosure, both the central government and local governments must be willing
and able to become the subject of providing information on the required financial
activities and performance in an accurate, relevant, timely, consistent and
reliable manner. The provision of information and disclosure of financial
performance is in the context of fulfilling the rights of the community, namely to
obtain information, the right to have their aspirations and opinions considered,
the right to be given an explanation, and the right to demand accountability.
This study aims to examine the effect of organizational commitment and
internal control systems on the accountability of village fund allocation
management with value-for-money-based performance measurements as
moderating variables (an empirical study in villages in Sungai Lala District,
Indragiri Hulu Regency). The population in this study were all villages in Sungai
Lala District, Indragiri Hulu Regency, which totaled 10 villages. This study used
a saturated sample technique, in which all populations were sampled, namely 10
villages, 10 respondents were taken from each village, so that the number of
respondents taken in this study was 100 people.
The results of the study show that organizational commitment and internal
control systems have a positive and significant effect on the accountability of
village fund allocation management. Value for money-based performance
measurements can moderate the influence of organizational commitment
positively and significantly on village fund allocation management accountability
and value-for-money-based performance measurements can positively and
significantly moderate the internal control system on village fund allocation
management accountability.
Key Words : Organizational Commitment, Internal Control System, Value For
Money and Accountability of Village Fund Allocation
Management

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

1810246942

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2022

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

1810246942

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar