CD Skripsi
Pengaruh Akuntabilitas, Transparansi, Pelatihan Dan Penerapan Sistem Informasi Akuntansi Terhadap Pengelolaan Keuangan Bumdes (Studi Empiris Pada Seluruh Bumdes Di Kecamatan Tapung, Kabupaten Kampar, Provinsi Riau)
ABSTRACT
Keywords: BUMDes Financial Management, Accountability, Transparency, Training, Implementation Of Accounting Information Systems
This study aims to analyze accountability, transparency, training and application of accounting information systems to BUMDes financial management. The object of this research is all villages in Tapung District, Kampar Regency, Riau Province. Data were analyzed using the linear regression method and the SPSS program version 17. The variables studied were BUMDes financial management readiness as the dependent variable and accountability, transparency, training and application of accounting information systems as independent variables.
The results showed that accountability had an effect on BUMDes financial management with a significance value of 0.000, transparency had an effect on BUMDes financial management with a significance value of 0.003, training had an effect on BUMDes financial management with a significance value of 0.014 and the application of accounting information systems had no effect on BUMDes financial management with a significance value 0.438. The results of this study also show that the adjusted R square coefficient is 65.6%. That is, the independent variable can explain the dependent variable well. While the rest is influenced by other variables not included in the regression model that are not included in this study.
THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY, TRAINING AND IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS ON BUMDES FINANCIAL MANAGEMENT
(EMPIRICAL STUDY ON ALL BUMDES IN TAPUNG, KAMPAR DISTRICT, RIAU PROVINCE)
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