Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa dengan Transparansi Pengelolaan Keuangan sebagai Variabel Pemoderasi (Studi Kasus di Kecamatan Sengah Temila Kabupaten Landak)

Pambella, Brigita Fania (2021) Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa dengan Transparansi Pengelolaan Keuangan sebagai Variabel Pemoderasi (Studi Kasus di Kecamatan Sengah Temila Kabupaten Landak). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This study aims to analyze the factors that are suspected to affect the accountability of village fund management, as well as whether the presence of a moderating variable (financial management transparency) can strengthen or weaken the influence of the independent variable on the dependent variable. This research was conducted at the village government in Sengah Temila District, Landak Regency. The analytical method used is multiple linear regression and interaction test (MRA). Primary data was obtained by distributing questionnaires. Sampling using accidental sampling. The results of this study indicate that the leadership style internal control system has a negative and significant effect on village fund management accountability, community participation, village apparatus competence, and accessibility have no significant effect on village fund management accountability, and the moderating variable financial management transparency only acts as a homoglycer. moderating, because it does not interact with the independent variable and has no significant effect on the accountability of village fund management.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number PAM F 7109/2021
Uncontrolled Keywords: village fund management accountability, financial transparency, village fund management, village government internal control system, community
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 13 Apr 2022 02:32
Last Modified: 19 Apr 2022 06:21
URI: http://repository.stieykpn.ac.id/id/eprint/1660

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