文章基本信息

标题：PENGARUH KOMPETENSI, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PEMERINTAH DESA
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作者：Amanda Mutiara Sweetenia ; Eka Pinditya Ayu Caesari ; Arum Frida Aprillia 等
期刊名称：Jurnal Analisis Bisnis Ekonomi
印刷版ISSN：1693-5950
电子版ISSN：2579-647X
出版年度：2019
卷号：17
期号：1
页码：44-56
DOI：10.31603/bisnisekonomi.v17i1.2752
出版社：Universitas Muhammadiyah Magelang
摘要：This study empirically investigates the factors that influences accountability of village governments in managing the Allocation of Village Funds in terms of Competency of the village apparatus, Internal Control System, Quality of presentation of financial statements. The sampling technique used in this research is purposive sampling, which is the official of the local government budget team in each sub-district within the scope of Magelang Regency. Based on survey responses from 150 respondents, the results show that Internal Control System and the quality of presentation of financial statements affect the accountability of management of ADD in Magelang regency. Meanwhile, competency has no effects on the accountability of managing the the Allocation of Village Funds.
其他摘要：This study empirically investigates the factors that influences accountability of village governments in managing the Allocation of Village Funds in terms of Competency of the village apparatus, Internal Control System, Quality of presentation of financial statements. The sampling technique used in this research is purposive sampling, which is the official of the local government budget team in each sub-district within the scope of Magelang Regency. Based on survey responses from 150 respondents, the results show that Internal Control System and the quality of presentation of financial statements affect the accountability of management of ADD in Magelang regency. Meanwhile, competency has no effects on the accountability of managing the the Allocation of Village Funds.
关键词：allocation of village funds; competency; internal control system; quality of financial statement presentation; accountability
其他关键词：allocation of village funds; competency; internal control system; quality of financial statement presentation; accountability