PENGARUH SISTEM PELAPORAN, AUDIT KINERJA, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA

STUDI KASUS: KANTOR DESA SE-KECAMATAN DENPASAR UTARA

  • Ni Wayan Windy Widyarini Universitas Hindu Indonesia
  • Ni Wayan Alit Erlina Wati Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v2i3.1806
Keywords: Reporting System, Performance Audit, Human Resource Competence, Village Fund Management Accountability.

Abstract

Accountability in managing village funds is needed to be able to run village governance properly. Several factors affect the accountability of village fund management, including the reporting system, performance audits, and human resource competence. This study aims to determine the effect of the reporting system, performance audits, and human resource competence.This research was conducted at the Village Office in North District. The sample in this study were 40 employees, the sampling method used was purposive sampling. The data analysis technique used in this research is descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test.The results showed that the reporting system variable had a positive and significant effect on the accountability of village fund management. Performance audits have a positive and significant effect on the accountability of village fund management. Human resource competence has a positive and significant effect on the accountability of village funds.

Published
2021-07-26
How to Cite
Windy Widyarini, N. W., & Erlina Wati, N. W. A. (2021). PENGARUH SISTEM PELAPORAN, AUDIT KINERJA, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA: STUDI KASUS: KANTOR DESA SE-KECAMATAN DENPASAR UTARA. Hita Akuntansi Dan Keuangan, 2(3), 152-166. https://doi.org/10.32795/hak.v2i3.1806
Issue
Vol. 2 No. 3 (2021): Hita Akuntansi dan Keuangan
Section
Articles

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