Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis
Ni Luh Ayu Mahayani
FEB UNUD
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Prosocial Behavior dan Persepsi Akuntabilitas Pengelolaan Dana Desa Dalam Konteks Budaya Tri Hita Karana Ni Luh Ayu Mahayani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.033 KB) | DOI: 10.24843/JIAB.2017.v12.i02.p07

Abstract

ABSTRACT This study aims to examine the influence of competence, participation, and leadership with prosocial behavior as a moderating variable in accountability of village fund management.The analysis unit of this study are the village officials in Karangasem Regency in the year 2016. Data were collected through questionnaires and the samples are chosen by cluster random sampling. Data analysis technique used in this study is the analysis of partial least squares (PLS). The test results showed that the competence a positive effect on the village fund management accountability. Participation of the community gave a positive effect on the village fund management accountability. Prosocial behavior weakens the influence of the human resources competence on the village fund management accountability. Prosocial behavior strengthen the influence of community participation in village fund management accountability. Prosocial behavior weakens the influence of leadership on the village funds management accountability. Keywords : Village funds accountability, culture Tri Hita Karana, prosocial behavior
Co-Authors