Ni Komang Ayu Julia Praba Dewi
Fakultas Ekonomi dan Bisnis Universitas Udayana

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Faktor-Faktor Yang Berpengaruh Pada Akuntabilitas Pengelolaan Dana Desa Ni Komang Ayu Julia Praba Dewi; Gayatri Gayatri
E-Jurnal Akuntansi Vol 26 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p16

Abstract

This study aims to obtain empirical evidence of the influence of competence, leadership, and participation in accountability of village fund management. This study was conducted on 14 village in Abang District, Karangasem Regency. Respondents in this study were 140 people who were determined using a non-probability sampling, namely purposive sampling. Data collected by questionnaire method. Data analysis technique used in this study is multiple linear regression test. The result of the study showed that competency, leadership, and participation had a positive effect on the accountability of village fund management. Keywords: Accountabilitty, competence, leadership, participation.