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“Pengaruh Kompetensi Aparatur, Transparansi, Kepatuhan, Pemahaman Regulasi, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Desa- Desa Di Kabupaten Kampar)”

ABSTRACT
This study aims to examine and analyze the influence of apparatus competence, transparency, compliance, understanding of regulations, and clarity of budget targets on village fund management accountability (an empirical study of villages in Kampar District). The population in this study were all villages in Kampar Regency, totaling 242 villages. The sample in this study was selected by purposive sampling method in order to obtain a sample of 26 villages. The data used in this study is primary data using a questionnaire as a data collection tool. Data analysis techniques used data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing with the help of the SPSS version 25.0 application. The results of this study indicate that the variables of apparatus competence, transparency, compliance, understanding of regulations, and clarity of budget targets have a positive and significant effect on village fund management accountability (an empirical study of villages in Kampar District). This research supports the stewardship theory put forward by Donaldson & Davis. The implications of this research are for village governments to be able to utilize the results of this research in increasing apparatus competence, transparency, compliance, understanding of regulations, and clarity of budget targets and for the community to be more actively involved in overseeing the use of village funds.
Keywords: Apparatus Competence, Transparency, Compliance, Understanding of Regulations, Clarity of Budget Targets, Accountability of Village Fund Management

Ketersediaan
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Perpustakaan Universitas Riau 1902112544
1902112544
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1902112544
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902112544
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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