FAKTOR- FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN KEUANGAN DESA (Studi Kasus Pada Desa Kecamatan Seputih Agung Kabupaten Lampung Tengah)

Devita, Yusona FAKTOR- FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN KEUANGAN DESA (Studi Kasus Pada Desa Kecamatan Seputih Agung Kabupaten Lampung Tengah). FAKTOR- FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN KEUANGAN DESA.

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Abstract

This study aims to empirically prove the effect of the quality of human resources, village apparatus, village financial accounting system, utilization of information technology, and transparency on accountability of village financial management case study of Village at Seputih Agung Subdistrict Central Lampung Regency. The sample of this study was 43 village apparatus with non-probability sampling technique. Variables in this study is the quality of human resources, village apparatus, village financial accounting system, utilization of information technology, and transparency. The data analysis method using multiple linear regression analysis were application of SPSS version 20. The results of this study indicate that the quality of human resources, village financial accounting system, and transparency has an effect on accountability of village fund management; Meanwhile, village apparatus and utilization of information technology has no effect on accountability of village financial management. Keywords : quality of human resources, village apparatus, village financial accounting system, utilization of information technology, transparency, accountability of village financial management

Item Type: Article
Subjects: eSkripsi
Depositing User: DEVITA D YUSONA
Date Deposited: 22 May 2023 00:12
Last Modified: 22 May 2023 00:12
URI: http://repo.darmajaya.ac.id/id/eprint/11876

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