Jurnal Analisis Bisnis Ekonomi
Vol 17 No 1 (2019): Volume 17, Nomor 1, April 2019

PENGARUH KOMPETENSI, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PEMERINTAH DESA

Sweetenia, Amanda Mutiara (Unknown)
Caesari, Eka Pinditya Ayu (Unknown)
Aprillia, Arum Frida (Unknown)
Purwantini, Anissa Hakim (Unknown)

Article Info

Publish Date
28 Jul 2019

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.

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Journal Info
Jurnal Analisis Bisnis Ekonomi
Website

Abbrev

bisnisekonomi

Publisher

Universitas Muhammadiyah Magelang

Subject

Economics, Econometrics & Finance

Description

urnal Analisis Bisnis Ekonomi is a journal published by the Faculty of Economics and Business, Universitas Muhammadiyah Magelang, published twice a year in April and October. The publication of this journal is intended as a medium of information exchange and scientific work between faculty, alumni, ...