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Pengaruh Kepemimpinan Dan Kapasitas Akuntansi Terhadap Akuntabilitas Keuangan Desa Dengan Kualitas Laporan Keuangan Sebagai Variabel Mediasi (Studi Empiris Pada Desa Se-Kecamatan Kuantan Tengah Dan Kecamatan Pangean Di Kabupaten Kuantan Singingi)

ABSTRACT
This study aims to examine the influence of leadership and accounting
capacity on village financial accountability with the quality of financial reports as
a mediating variable. The population in this study were all villages in Kuantan
Tengah District and Pangean District, Kuantan Singingi Regency. The sampling
technique in this study was proportional stratified random sampling with a sample
size of 37 villages in Kuantan Tengah District and Pangean District, Kuantan
Singingi Regency. The sampling technique used in this study was using a
questionnaire of 111 respondents consisting of village heads, village secretaries,
and financial officers. Data analysis in this study used the Partial Least Square
(PLS) approach with the help of SmartPLS software version 4. The results of this
study indicate that leadership and accounting capacity have a positive effect on the
quality of financial reports and village financial accountability. The quality of
financial reports also acts as a mediating variable in the relationship between
leadership and accounting capacity with village financial accountability. This study
contributes to the development of village financial accountability theory and
provides recommendations for village governments to improve the quality of
financial reports and village financial accountability.
Keywords: Leadership, Accounting Capacity, Village Financial Accountability,
Financial Report Quality

Ketersediaan
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Perpustakaan Universitas Riau 2102125045
2102125045
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102125045
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102125045
Tipe Isi
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Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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