Image of Pengaruh Sistem Akuntansi Keuangan Desa, Pemanfaatan Teknologi Informasi, Dan Pengawasan Terhadap Akuntabilitas Dana Desa Dengan Kompetensi Sebagai Variabel Moderasi (Studi Empiris Pada Desa Di Kabupaten Kuantan Singingi Provinsi Riau)
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Pengaruh Sistem Akuntansi Keuangan Desa, Pemanfaatan Teknologi Informasi, Dan Pengawasan Terhadap Akuntabilitas Dana Desa Dengan Kompetensi Sebagai Variabel Moderasi (Studi Empiris Pada Desa Di Kabupaten Kuantan Singingi Provinsi Riau)

ABSTRACT
The aim of this research is to determine the influence of the village financial accounting system, use of information technology, supervision of village fund accountability with competency as a moderating variable in villages in Kuantan Singingi Regency, Riau Province. The sampling technique used in this research was stratified random sampling. The population in this research is sub-districts in Kuantan Singingi Regency which consists of 15 sub-districts with research respondents being village administrators totaling 188 people. The type and source of data used in this research is primary data, the method in this research uses a quantitative approach. The data analysis methods used are descriptive statistics, data quality testing, moderate regression analysis, hypothesis testing.
Based on the research results, it was concluded that the village financial accounting system, use of information technology, supervision had an influence on the accountability of village funds in Kuantan Singingi Regency. Competence moderates the influence of the village financial accounting system on village fund accountability in Kuantan Singingi Regency. Competence moderates the influence of the use of information technology on village fund accountability in Kuantan Singingi Regency. Competence moderates the influence of supervision on village fund accountability in Kuantan Singingi Regency.

Keywords : Village Financial Accounting System, Utilization of Information Technology, Supervision, Accountability of Village Funds, Competence

Ketersediaan
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Perpustakaan Universitas Riau 1802124109
1802124109
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1802124109
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802124109
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
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Tidak tersedia versi lain

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