CD Tesis

Pengaruh Kompetensi Pengelola, Sistem Pengendalian Intern, Partisipasi Masyarakat Dan Siskeudes Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Prosocial Behavior Sebagai Variabel Moderasi (Studi Pada Pemerintah Desa- Desa Di Kabupaten Kampar)

---

Accountability for managing village funds has become a demand for village
government. Village law number 6 of 2014 concerning villages is intended to optimize
village administration and support the acceleration of village development. Management
of village funds includes planning, implementation, administration, reporting, and
accountability. In this study, 4 variables were used using moderating variables, namely
management competency, internal control systems, community participation and
siskeudes with the prosocial behavior variable as the moderating variable which is
thought to influence the accountability of village fund management in Kampar district.
The purpose of this study was to test and analyze the influence of Manager
Competence, Internal Control Systems, Community Participation, and Siskeudes on the
Accountability of Village Fund Management with Prosocial Behavior as a Moderation
Variable (Study on village governments in Kampar District). The population in this study
were all villages in Kampar district totaling 242 villages with a total of 726 respondents.
Sampling in this study used the slovin formula, where according to the calculations of
this method the resulting samples totaled 151 villages with a total of 453 respondents.
The sample was selected using the Proportional Stratified Random Sampling method or
simple random sampling with the village head, financial head, and BPD as respondents.
The results showed that there was an influence of management competence,
internal control system, community participation, siskeudes on village fund management
accountability, with prosocial behavior as a moderating variable which showed results
could strengthen the relationship between management competence, internal control
system, community participation, and siskeudes on management accountability village
funds.
Keywords: Manager competence, internal control system, community participation,
siskeudes, village fund management accountability, Prosocial Behavior

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

2010247304

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2010247304

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