AKUNTANSI
PENGARUH KOMPETENSI, TRANSPARANSI, DAN PEMAHAMAN PERATURAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN DAN DESA
This research aims to analyze affect the influence of competence,
transparency, and understanding of financial regulations the accountability of
managing village funds in all villages in Banyudono District and Nogosari
District, Boyolali Regency,.
In this study, the authors used quantitative research methods. The target
population that will be used as respondents are 28 villages in the Banyudono
District and Nogosari District, consisting of 140 people, and the data that can be
used in the study are 115 respondents. For sampling in this study researchers
used a purposive sampling technique. The use of data collection in this study is
primary data, namely by distributing questions in the form of questionnaires
directly to respondents. The data analysis technique used is multiple linear
regression analysis with the help of the SPSS application
The results obtained in this study are that the competency variable
positively affects village fund management accountability and the variable
understanding of financial regulations positively affects village fund management
accountability and variable transparency positively affects village fund
management accountability.
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