CD Skripsi

Pengaruh Implementasi Prinsip-Prinsip Tata Kelola Terhadap Laporan Keuangan Bumdes Di Kabupaten Kuantan Singingi

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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 collection method uses the Proposive Sampling method. The analytical method uses multiple linear regression models. The results of this study indicate that accountability has a positive effect on BUMDes financial statements, the implementation of BUMDes accountability provides financial management that is presented openly, quickly and precisely. so that the government's target to report the results of good financial reports is achieved. Transparency has a positive effect on BUMDes Financial Reports, being able to provide information that the community needs in a relevant, accurate, timely and reliable manner. Responsibility has a positive effect on BUMDes Financial Statements, the high level of responsiveness from the organization will generate trust from external parties. Professionalism has a positive effect on BUMDes Financial Statements, the ability of someone who is competent can really be used optimally for the benefit of the organization. The existence of the rule of law can direct the duties and functions of the government on a regular basis.
Keywords : Accountability, Transparency, responsibility, professionalism, Rule Of Law and Financial Statements.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1702114592

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1702114592

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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