PENGARUH KEPEMIMPINAN, KEJELASAN SASARAN ANGGARAN, DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN BEBANDEM KABUPATEN KARANGASEM

  • Ni Nyoman Pebi Krisnanti Universitas Hindu Indonesia
  • Kadek Dewi Padnyawati Universitas Hindu Indonesia
  • Putu Nuniek Hutnaleontina Universitas Hindu Indonesia
Keywords: Leadership, Clarity of Budget Targets, Supervision, Accountability of Village Fund Management

Abstract

The study aims to investigate the effectiveness of leadership, clarity of budget targets, supervision
on the accountability of village fund management. Village office employees from 8 villages in the
sub-district of bebandem as the population. Purposive sampling method was used in determining
the sample so that 72 respondents were obtained. Following the instrument test and the classical
assumption test performed, multiple linear regressions analysis, determination,t test and F test
were used to evaluate the data. The study resulted in there indicate that leadership, clarity of
budget targets, and supervision take effect a positive and significant for the accountability of
village fund management in village governments throughout the bebandem district, karangasem
Regency.

Published
2022-01-25
How to Cite
Krisnanti, N. N., Padnyawati, K., & Hutnaleontina, P. (2022). PENGARUH KEPEMIMPINAN, KEJELASAN SASARAN ANGGARAN, DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN BEBANDEM KABUPATEN KARANGASEM. Hita Akuntansi Dan Keuangan, 3(1), 124-130. https://doi.org/10.32795/hak.v3i1.2288

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