Kajian Akuntansi
Volume 23, No. 1, 2022

Factors Affecting Transparency And Accountability Of Village Fund Allocation Management

Neni Nurhayati (Universitas Kuningan)
Amir Hamzah (Universitas Kuningan)
Oktaviani Rita Puspasari (Universitas Kuningan)
Sri Wijayatri (Universitas Kuningan)

Article Info

Publish Date
31 Mar 2022

Abstract

This study aims at analzing the effect of presentation of accountability reports and accessibility toward transparency and accountability of village allocation management (ADD). The method used in this research is descriptive and verification method. The sampling technique used is purposive sampling obtaind 102 respondents. The data analysis technique used is Structure Equation Modeling (SEM). The results of the study are presentation of accountability reports and accessibility has positive effect on transparency of village allocation management (ADD), presentation of accountability reports and accessibility has positive effect on accountability of village allocation management (ADD).    

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Journal Info
Kajian Akuntansi
Website

Abbrev

kajian_akuntansi

Publisher

Universitas Islam Bandung

Subject

Economics, Econometrics & Finance

Description

Kajian Akuntansi Universitas Islam Bandung terbit dua kali dalam setahun, mempublikasikan tulisan-tulisan dalam bidang akuntansi dan keuangan yang memiliki kontribusi signifikan terhadap perkembangan ilmu pengetahuan, pemikiran, profesi dan praktik akuntansi di Indonesia, khususnya dan dunia pada ...