Image of Pengaruh Penerapan Tata Kelola, Pengendalian Intern, Dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Pengelolaan Keuangan Pemerintah Desa (Studi Empiris pada Pemerintah Desa di Kabupaten Agam Provinsi Sumetera Barat)
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Pengaruh Penerapan Tata Kelola, Pengendalian Intern, Dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Pengelolaan Keuangan Pemerintah Desa (Studi Empiris pada Pemerintah Desa di Kabupaten Agam Provinsi Sumetera Barat)

This research aims to examine the application of governance, internal control and human resource competency to the financial management performance of village governments. This research is quantitative research, with the population being the village government in Agam Regency. Sample selection used a saturated sampling technique, namely all Agam Regency village governments with certain criteria, with a total sample of 92 villages. The type of data used in this research is primary data and the data collection technique uses a questionnaire. Respondents consisted of 276 village officials consisting of village heads, village secretaries and financial officers. The data analysis method used is Multiple Linear Regression Analysis using IBM SPSS Statistics 29. The results of this research show that the governance implementation variable has a significant effect on the financial management performance of the village government. The internal control variable has a negative and significant effect on the financial management performance of the village government. This indicates that the internal control of the Agam Regency village government is not running well. The human resource competency variable has a significant effect on the financial management performance of the village government.

Keywords: Implementation of Governance, Internal Control, Human Resource Competency, Village Government Financial Management Performance

Ketersediaan
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Perpustakaan Universitas Riau 1902112824
1902112824
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902112824
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902112824
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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