PENGARUH KOMPETENSI, AKUNTABILITAS DAN TRANSPARANSI TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA

(STUDI EMPIRIS DI DESA SE-KECAMATAN KINTAMANI, BANGLI)

  • Ni Luh Putu Hindrayani Universitas Hindu Indonesia
  • Ni Wayan Alit Erlina Wati Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v2i3.1828
Keywords: Keywords: Competence, Accountability Practices, Individual Morality, fraud prevention

Abstract

The effectiveness of village fund management is important for the implementation of good village governance. Various factors that can have an impact on the effectiveness of village fund management include competence, accountability and transparency. This study aims to determine the effect of competence, accountability and transparency on the effectiveness of village fund management in Kintamani District, Bangli Regency. The research sample was 48 villages in Kintamani District and the number of respondents was 144 people. Purposive sampling was used as a method of determining the sample and collecting data by means of a questionnaire. Data analysis was carried out by descriptive statistical analysis, validity test, reliability test, classical assumption test, F test, determination coefficient test and t test and multiple linear regression analysis. 

Published
2021-07-26
How to Cite
Hindrayani, N. L. P., & Wati, N. W. A. E. (2021). PENGARUH KOMPETENSI, AKUNTABILITAS DAN TRANSPARANSI TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA: (STUDI EMPIRIS DI DESA SE-KECAMATAN KINTAMANI, BANGLI). Hita Akuntansi Dan Keuangan, 2(3), 448-460. https://doi.org/10.32795/hak.v2i3.1828
Issue
Vol. 2 No. 3 (2021): Hita Akuntansi dan Keuangan
Section
Articles