文章基本信息

标题：Determinan Akuntabilitas Pemerintahan Desa di Kabupaten Lombok Barat
本地全文：下载
作者：Aziz Irwandi ; Dwi Putra Buana Sakti ; Endar Pituringsih 等
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2021
卷号：31
期号：5
页码：1141-1153
DOI：10.24843/EJA.2021.v31.i05.p06
语种：Indonesian
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：This study aims to analyze the determinants of village government accountability in West Lombok Regency. The number of respondents used in the study was 60 people who served as the Village Head, Village Secretary, Village Treasurer, Village Consultative Body and Section Head in the Village office. Data collection was carried out by means of a questionnaire. The data analysis technique used multiple regression analysis. The results showed that Human Resource Competence and Accounting Reporting System had a negative effect on the Accountability of Village Government Performance. Meanwhile, Accounting Control and Organizational Culture have a positive effect on the Accountability of Village Government Performance. Keywords: HR Competencies; Accounting Controls; Accounting Reporting System; Organizational Culture; Accountability Of Local Government Performance.