SKRIPSI AKS

PENGARUH TRANSPARANSI, KOMPETENSI, KOMITMEN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN TINGKAT PENDIDIKAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Pemerintah Desa Di Kecamatan Bayat Kabupaten Klaten)

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ABSTRACT This study aims to find out that transparency, competence of apparatus resources, organizational commitment and internal control systems can affect the accountability of fund management with educational level as moderating variable in villages throughout Bayat District, Klaten Regency. This study uses quantitative method with data analysis techniques using structural equation model analysis. The data collection technique used a questionnaire with a total sample of 72 respondents, namely village officials in the Bayat District. The data source used is primary data and the data is analyzed using WarpPLS 7.0 software. The results of the study show that transparency, competence of apparatus resources and internal control systems have a significant positive effect. Meanwhile, organizational commitment has no effect on the accountability of managing village funds. Meanwhile, the measurement of the education level variable does not moderate the effect of transparancy, competence, commitmen and internal control system on village fund management accountability. Keywords : transparency, competence of apparatus resources, organizational commitmen, internal control system, accountability and level of education

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 ADE p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 115 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Ade Galang Pambudi

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