PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA (Studi Kasus Kelurahan Margokaton Kabupaten Sleman Yogyakarta)

Ambarwati, Lilik and Handayani, Ulva Nur Novia PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA (Studi Kasus Kelurahan Margokaton Kabupaten Sleman Yogyakarta). In: SEMINAR NASIONAL DAN CALL FOR PAPER 2021: Strategi Pemulihan UMKM Pasca Pandemi Covid-19. STIE Widya Wiwaha, Yogyakarta, pp. 129-147. ISBN 978-623-99100-0-6

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Text 8 (129-147) Lilik Ambarwati & Ulva Nur Novia H-PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA.pdf Download (294kB) | Preview

Abstract

The purpose of this study is to determine the joint effect of the government's internal control sistem and the accessibility of financial reports on the accountability of village fund financial management, to determine the effect of the government's internal control sistem to the accountability of village fund financial management, to determine the effect of financial statement accessibility on village fund financial management accountability. Quantitative research method with the type of survey research. The population is all employees of Margokaton Village, Seyegan District, Sleman Regency. The population is 32 respondents. This study uses the entire population to be used as informants as many as 32 respondents. Using data with Likert scale measurement questionnaire. Data Analysis Techniques using Multiple Regression Analysis with F Test, Coefficient of Determination Test (Adjusted R²) and t Test. The results showed that the internal control sistem had an effect on the accountability of village fund financial management in Margokaton Village, Sleman Regency, Yogyakarta. Accessibility affects the accountability of village fund financial management in Margokaton Village, Sleman Regency, Yogyakarta. Internal control sistems and accessibility affect the accountability of village fund financial management in Margokaton Village, Sleman Regency, Yogyakarta together. Keywords: Government Internal Control Sistem, Accessibility, Accountability.

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