SKRIPSI AKS
PENGARUH KOMPETENSI APARATUR PENGELOLA DANA DESA, SISTEM PENGENDALIAN INTERNAL, AKSESIBILITAS LAPORAN KEUANGAN, DAN KOMITMEN ORGANISASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA PADA DESA DI KECAMATAN KARANGDOWO KABUPATEN KLATEN
ABSTRACT
The purpose of this study is to determine whether the competence of village
apparatus, internal control system, accessibility of financial statements and
organizational commitment affect the accountability of village fund management
in villages in Karangdowo District, Klaten Regency. This research is quantitative
research with primary data sources in the form of questionnaires. The population
in this study were all villages in Karangdowo District, Klaten Regency. The
sampling technique is purposive sampling technique to get a sample of 76
respondents.
Based on data analysis conducted by multiple regression analysis using
SPSS Version 25. The results of this study indicate that the internal control system,
accessibility of financial reports, and organizational commitment have a positive
and significant effect on the accountability of village fund management. The
competence of the village fund management apparatus has no effect on the
accountability of village fund management.
Keywords: Village Device Competence, Internal Control System, Accessibility of
Financial Reports and Organizational Commitment, Village Fund Management
Accountability.
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