Caesari, Eka Pinditya Ayu
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PENGARUH KOMPETENSI, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PEMERINTAH DESA Sweetenia, Amanda Mutiara; Caesari, Eka Pinditya Ayu; Aprillia, Arum Frida; Purwantini, Anissa Hakim
Jurnal Analisis Bisnis Ekonomi Vol 17 No 1 (2019): Volume 17, Nomor 1, April 2019
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (677.874 KB) | DOI: 10.31603/bisnisekonomi.v17i1.2752

Abstract

This study empirically investigates the factors that influences accountability of village governments in managing the Allocation of Village Funds in terms of Competency of the village apparatus, Internal Control System, Quality of presentation of financial statements. The sampling technique used in this research is purposive sampling, which is the official of the local government budget team in each sub-district within the scope of Magelang Regency. Based on survey responses from 150 respondents, the results show that Internal Control System and the quality of presentation of financial statements affect the accountability of management of ADD in Magelang regency. Meanwhile, competency has no effects on the accountability of managing the the Allocation of Village Funds.