PENGARUH KOMPETENSI, SISTEM PENGENDALIAN INTERNAL, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DENGAN PEMANFAATAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI (STUDI PADA PEMERINTAHAN DESA KABUPATEN SIKKA)

ICE, MAGDALENA NONA (2022) PENGARUH KOMPETENSI, SISTEM PENGENDALIAN INTERNAL, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DENGAN PEMANFAATAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI (STUDI PADA PEMERINTAHAN DESA KABUPATEN SIKKA). Masters thesis, STIESIA SURABAYA.

	Text ABSTRAK.pdf Download (41kB)
	Text DAFTAR PUSTAKA.pdf Download (236kB)
	Text PENDAHULUAN.pdf Download (572kB)
	Text FULL TEKS TESIS.pdf Restricted to Repository staff only Download (2MB)

Abstract

This study aimed to examine and analyze the effect of competence, internal control systems, and public participation on the accountability of village financial management which was moderated by information technology usage. Furthermore, the data were primary; taken from questionnaires. The questionnaires were distributed directly to the respondents, i.e. head of the village, secretary, treasurer, BPD, and people within the village government of Sikka sub-district. Moreover, the data collection technique used purposive sampling. In line with that, there were 150 respondents as the sample. Additionally, the data analysis technique used multiple regression statistics with SPSS and Moderated Regression Analysis (MRA) as its approach. As a result, it concluded that both competence and internal control systems had a positive and significant effect on the accountability of village financial management. However, public participation did not affect the accountability of village financial management. In addition, information technology usage did not moderate the effect of competence, internal control systems, and public participation on the accountability of village financial management.

Actions (login required)

View Item