AGITANUGRAH, AFIF FAADHILLA (2019) PENGARUH SISTEM PENGENDALIAN INTERNAL, KOMPETENSI APARATUR DESA, DAN PERAN PERANGKAT DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Di Kecamatan Moyudan Kabupaten Sleman Daerah Istimewa Yogyakarta). Other thesis, Universitas Pembangunan Nasional Veteran Yogyakarta.
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Abstract
ABSTRACT This study aims to examine the influence of internal control system variables, the competence of village apparatuses, and the role of village officials on the accountability of village fund management in Kecamatan Moyudan, Kabupaten Sleman, Daerah Istimewa Yogyakarta. This study uses a purposive sampling method with 80 respondents in the Village Hall located in Kecamatan Moyudan. Data collection techniques in this study were in the form of questionnaires. The analysis used is multiple regression analysis using IBM SPSS (Statistical Package for Social Sciense) version 20. The results of this study indicate that internal control system variables, the competence of village officials, and the role of village officials influence the accountability variables of village fund management. Keywords: Internal Control System, Competence of Village Apparatus, Role of Village Officials, Village Fund Management Accountability. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh variabel sistem pengendalian internal, kompetensi aparatur desa, dan peran perangkat desa terhadap akuntabilitas pengelolaan dana desa di Kecamatan Moyudan Kabupaten Sleman Daerah Istimewa Yogyakarta. Penelitian ini menggunakan metode purposive sampling dengan 80 responden di Balai Desa yang terdapat di Kecamatan Moyudan. Teknik pengumpulan data dalam penelitian ini adalah dalam bentuk kuesioner. Analisis yang digunakam adalah analisis regresi berganda dengan menggunakan IBM SPSS (Statistical Package for Sosial Sciense) versi 20. Hasil penelitian ini menunjukan bahwa variabel sistem pengendalian internal, kompetensi aparatur desa, dan peran perangkat desa berpengaruh terhadap variabel akuntabilitas pengelolaan dana desa. Kata Kunci : Sistem Pengendalian Internal, Kompetensi Aparatur Desa, Peran Perangkat Desa, Akuntabilitas Pengelolaan Dana Desa.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Basir Umaryadi |
| Date Deposited: | 03 Oct 2019 02:37 |
| Last Modified: | 03 Oct 2019 02:37 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/21477 |
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