Faktor-faktor yang Berpengaruh terhadap Akuntabilitas Dana Desa di Kapanewon Godean Daerah Istimewa Yogyakarta

Listyorini, Inon and Khusna, Putri Milawati (2022) Faktor-faktor yang Berpengaruh terhadap Akuntabilitas Dana Desa di Kapanewon Godean Daerah Istimewa Yogyakarta. Book of Abstract Parade Riset Akuntansi 7, -- (--). p. 35. ISSN 2615 2959 (In Press)

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Abstract

Abstract: The rise of village fund corruption cases motivated this study to examine the factors that influence the accountability of village funds in Kapanewon Godean Yogyakarta Special Region. This study used a regression model with village fund accountability variables as dependent variable. Meanwhile, independent variables consist of the competence of village officials, organizational commitment, community participation and an internal control system. The hypotheses formulated in this study are: 1) The competence of village officials has a positive effect on village fund accountability, 2) Organizational commitment has a positive effect on village fund accountability. 3) Community participation has a positive effect on village fund accountability, 4) The internal control system has a positive effect on village fund accountability. The data were collected through questionnaires using the purposive sampling method. The research respondents included village officials who were authorized in the management of village funds. A total of 35 respondents were involved in the study. The test results showed that the variables of community participation and the internal control system had a positive effect on the village fund accountability variable (significant at the level of 5%). Meanwhile, the variable competence of village officials and the variable of organizational commitment do not affect the accountability of village funds. These findings indicate that there is a possibility of interaction between the variables of competence of village officials and organizational commitments that will affect the accountability of village funds. Keywords: accountability of village fund, competence of village official, organizational commitment, community participation, internal control system.

Item Type:	Article
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User:	Ms. Inon Listyorini, SE, M.Si., Ak.
Date Deposited:	04 Apr 2023 03:49
Last Modified:	05 Apr 2023 01:58
URI:	http://eprints.uty.ac.id/id/eprint/12555

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