The Influence of Village Apparatus Competence, Pres entation of Village Financial Reports and Accessibility of Village Financial Reports on Accountability of Village Financial Management
Pengaruh Kompetensi Aparatur Desa, Penyajian Laporan Keuangan Desa , dan Aksesibilitas Laporan Keuangan Desa Terhadap Akuntabilitas Pengelolaan Keuangan Desa
DOI:
https://doi.org/10.21070/ups.6539Keywords:
accountability in village financial management, competency of village officials, presentation of village financial reports, accessibility of financial reportsAbstract
This research intends to explore "the influence of the competence of village officials, the presentation of village financial reports, and the accessibility of village financial reports on the accountability of village financial management". This research uses quantitative methods, using primary data collected through questionnaires and assessed using a Likert scale. The population in this research is the village government from each region of Krembung Sidoarjo District. Region. There were 57 respondents, or 19 villages, that were sampled in this research. The sampling method uses a purposive sampling method. Using SPSS, multiple linear regression analysis is the data analysis method used in this research. The research findings show the beneficial effects of the village apparatus competency variable and have a noteworthy impact
Downloads
References
D. L. Maxwell, D. Cover, and J. M. B. Hughes, “Effect of respiratory apparatus on timing and depth of breathing in man,” Respir. Physiol., vol. 61, no. 2, pp. 255–264, 1985, doi: 10.1016/0034-5687(85)90130-6.
E. Febriani Sinamo and M. Yusra, “Pengaruh Aksesibilitas Laporan Keuangan, Kompetensi Aparatur Desa, Dan Sistem Pengendalian Internal Pemerintah Terhadap Akuntabilitas Pemerintah Dalam Mengelola Dana Desa,” J. Akunt. Malikussaleh, vol. 1,No,1 jan, no. 1, pp. 2962–6927, 2022, doi: 10.29103/jam.v.
A. E. Karim, H. Blongkod, and S. P. Husain, “Pengaruh Sistem Keuangan Desa Dan Sistem Pengendalian Intern Terhadap Akuntabilitas Pengelolaan Dana Desa,” J. Econ. Bussines Account., vol. 7, no. 1, pp. 130–136, 2023, doi:
31539/costing.v7i1.5963.
D. F. Puspa and R. A. Prasetyo, “Pengaruh Kompetensi Pemerintah Desa, Sistem Pengendalian Internal, Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Dana Desa,” Media Ris. Akuntansi, Audit. Inf., vol. 20, no. 2, pp. 281–298, 2020, doi: 10.25105/mraai.v20i2.7894.
N. L. W. Artini and I. P. D. S. Putra, “Pengaruh Penyajian Laporan Keuangan Daerah, Aksesibilitas Laporan Keuangan Dan Sistem Pengendalian Intern Terhadap Akuntabilitas Pengelolaan Keuangan Daerah,” Hita Akunt. dan Keuang., vol. 1, no. 2, pp. 188–218, 2020, doi: 10.32795/hak.v1i2.978.
Downloads
Additional Files
Posted
License
Copyright (c) 2024 UMSIDA Preprints Server
This work is licensed under a Creative Commons Attribution 4.0 International License.
