CD Skripsi

Pengaruh Sistem Keuangan Desa, Sistem Pengendalian Internal, Transparansi, Partisipasi Masyarakat Dan Komitmen Organisasi Pemerintah Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Desa-Desa Kabupaten Agam)

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This study aims to examine the influence of the village financial system, internal control system, transparency, community participation, and village government organizational commitment on village fund management accountability in Agam District. And this research is a quantitative research. The population in this study were all villages in Agam Regency, totaling 92 villages. The sample in this study was selected by sensus sampling method with respondents from village heads, financial leaders and the community. The type of data used in this research is primary data. Data collection techniques using a questionnaire. The analytical method used is data quality test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS. The statistical results in this study show that the variables of the village financial system, internal control system, transparency, community participation, and village government organizational commitment influence accountability in managing village funds (an empirical study of villages in Agam District). This study supports the stewardship theory put forward by Donaldson & Davis (1991). The research implications for the village government to be able to utilize the results of this research in improving the village financial system, internal control system, transparency, community participation and organizational commitment of the village government and for the community are expected to be more actively involved in supervising the use of village funds.

Keywords: Village Financial System, Internal Control System, Transparency, Community Participation, Village Government Organizational Commitment and Village Fund Management Accountability.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902112599

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902112599

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

Vina

Versi lain/terkait

Lampiran Berkas

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