Ni Gusti Ayu Ekayanti
Universitas Hindu Indonesia

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Pengaruh Komitmen Organisasi Pemerintah Desa, Sistem Pengendalian Internal, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Ni Gusti Ayu Ekayanti
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2911

Abstract

Accountability is something that is very important to be discussed considering the impact is very large for the village community. Many factors can affect accountability. This paper is made to see what factors can cause a decrease or increase in accountability. Implementers of village financial management techniques (PTPKD) in West Denpasar Regency as a whole were used as the research population. Selected 64 people to be used as research samples with regression analysis techniques. From the research conducted, it is revealed that accountability will be greatly influenced by a commitment within the organization, control within the organization, and community participation in various activities in the village.