Pengaruh Kejelasan Sasaran Anggaran, Audit Kinerja dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa
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Institusion
Universitas Islam 45
Author
Sapitri, Diana
Subject
Akuntansi Keuangan
Datestamp
2022-08-11 06:14:59
Abstract :
This study aims to examine the effect of clarity on budget targets, performance audits and the role of village officials on the accountability of village fund managers. A case study in a village in Tambun Selatan District. The method used in this research is quantitative research. The population in this study were village officials in the South Tambun sub-district, namely 10 villages that received village fund allocations and obtained a data sample of 100 samples selected using purposive sampling technique. The type of data used in this study is primary data, namely data obtained by using a structured list of questions (questionnaires) to be shared and filled out by respondents. The results showed that the variables of clarity of budget targets and performance audits had a significant positive effect on the accountability of village fund management. The role of village officials has a negative effect on the accountability of village fund management. Simultaneously Clarity of Budget Target, Performance Audit and Role of Village Apparatus have a significant effect on the Role of Village Apparatus.
This study aims to examine the effect of clarity on budget targets, performance audits and the role of village officials on the accountability of village fund managers. A case study in a village in Tambun Selatan District. The method used in this research is quantitative research. The population in this study were village officials in the South Tambun sub-district, namely 10 villages that received village fund allocations and obtained a data sample of 100 samples selected using purposive sampling technique. The type of data used in this study is primary data, namely data obtained by using a structured list of questions (questionnaires) to be shared and filled out by respondents. The results showed that the variables of clarity of budget targets and performance audits had a significant positive effect on the accountability of village fund management. The role of village officials has a negative effect on the accountability of village fund management. Simultaneously Clarity of Budget Target, Performance Audit and Role of Village Apparatus have a significant effect on the Role of Village Apparatus.
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