Pegaruh Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan, Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Desa Di Kabupaten Kampar

Randi, Teguh Muhammad (2018) Pegaruh Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan, Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Desa Di Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine the effect of Financial Statement Presentation, Accessibility of Financial Statements and Internal Control Systems on Accountability of Village Financial Management in Kampar District. The population in this study was 250 villages in the Kampar District Government, and the respondents in this study were the Village, Village Secretary, and Village Apparatus in the Kampar District Government Village, so that each village was determined to be 3 people who were respondents. In this study 36 questionnaires were distributed to 12 villages in Kampar District. Determination of samples using purposive sampling method. This study uses a multiple linear analysis model with SPSS 25 software. The results of this study simultaneously show that the presentation of financial statements, accessibility of financial statements and internal control systems have a significant and positive effect on the accountability of village financial management in Kampar district. Meanwhile, partially the presentation of financial statements, accessibility of financial statements, and the internal control system have a significant effect on the accountability of village financial management in Kampar district.

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