PENGARUH KEJELASAN SASARAN ANGGARAN, AUDIT KINERJA, PERAN PERANGKAT DESA DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA
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Institusion
Universitas Islam 45
Author
Risma, Hanida
Subject
Akuntansi Keuangan
Datestamp
2022-12-01 08:07:57
Abstract :
The purpose of this study aims to examine the effect of Clarity of Budget Targets, Performance Audits, Role of Village Officials and Reporting Systems on the Accountability of Village Fund Managers. Case studies in villages in Ciomas District, Bogor Regency with a population of village officials in 10 villages in Kec. Ciomas Kab. Bogor and a sample of 101 respondents. The method used in this research is quantitative research. The data collection technique was carried out by distributing questionnaires. Based on the answers to the questionnaire and the evidence collected, it can be revealed that the calculated t values generated are based on SPSS 25.0 data processing, namely Clarity of Budget Targets of 5.548, Performance Audit of 4.719, Role of Village Officials of 9.937, Reporting System of 0.212. So it can be concluded that the Clarity of Budget Targets, Performance Audits, Role of Village Officials affect the Accountability of Village Management while the Reporting System does not affect the Accountability of Village Fund management. Bibliography: 77 (2013-2022)
The purpose of this study aims to examine the effect of Clarity of Budget Targets, Performance Audits, Role of Village Officials and Reporting Systems on the Accountability of Village Fund Managers. Case studies in villages in Ciomas District, Bogor Regency with a population of village officials in 10 villages in Kec. Ciomas Kab. Bogor and a sample of 101 respondents. The method used in this research is quantitative research. The data collection technique was carried out by distributing questionnaires. Based on the answers to the questionnaire and the evidence collected, it can be revealed that the calculated t values generated are based on SPSS 25.0 data processing, namely Clarity of Budget Targets of 5.548, Performance Audit of 4.719, Role of Village Officials of 9.937, Reporting System of 0.212. So it can be concluded that the Clarity of Budget Targets, Performance Audits, Role of Village Officials affect the Accountability of Village Management while the Reporting System does not affect the Accountability of Village Fund management. Bibliography: 77 (2013-2022)
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