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All Journal Jurnal Akuntansi dan Pajak International Journal of Social Science and Business Jurnal Manajemen Bisnis Krisnadwipayana Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Digital Business Management Jurnal Scientia International Journal of Business and Social Science Research Jurnal Progress Administrasi Publik (JPAP) Journal of Accounting and Finance Management (JAFM) International Journal of Advanced Multidisciplinary
Azis Hakim
Krisnadwipayana University, Jakarta, Indonesia
Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi dan Pajak

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Pengaruh Locus of Control, Motivasi finansial Dan Faktor Psikologis Terhadap Akuntabilitas Kinerja Safirah Abas; Veithzal Rivai Zainal; Azis Hakim
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11653

Abstract

This research explores the factors influencing performance accountability among village fund supervisory officials in the Tulung Sub-District, Klaten Regency. These factors include locus of control (internal and external), financial motivation, and psychological factors such as motivation, commitment, and attitudes towards their job and responsibilities. The research employed multiple linear regression analysis based on the results of 48 distributed questionnaires. The data in this study underwent data quality and classical assumption tests, confirming the suitability of the data for primary analysis in this research. The findings of this research reveal that a strong locus of control, whether internal or external, encourages supervisory officials to take responsibility and perform their duties effectively, contributing to improved accountability. High financial motivation also motivates them to deliver high-quality work, enhancing accountability. Additionally, psychological factors such as high motivation and commitment play a significant role in increasing performance accountability. These findings offer valuable insights into understanding and enhancing accountability in the context of village fund supervision. The research suggests the importance of encouraging individuals in the village fund supervisory apparatus to develop a positive locus of control. Furthermore, providing relevant and sustainable financial incentives can motivate village fund supervisory officials to perform their duties more effectively.
Co-Authors Adhy nursaumi Ahmad Syahrul Fadhil Akhmad Ramli Andi Fitriani Djollong Bintari Ruranti Wisarini Budi Supriyatno Ferraro S. Octora Ginting Kamaruddin, Ilham Lusy Miftakhirodhiyah Muchamad Sertunurisman Muhamad Akbar Pandji Sukmana Riana Nurvianida Nasrul Ridwan Abdul Gafur Safirah Abas Siti Masturoh Tri Ambodo Ulfiah Ulfiah Veithzal Rivai Zainal Veithzal Rivai Zainal Veithzal Rivai Zainal Veithzal Rivai Zainal Veithzal Rivai Zainal Veithzal Rivai Zainal Veithzal Rivai Zainal Veithzal Rivai Zainal