Kristi Geovani Tumangger
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PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PERAN PERANGKAT DESA TERHADAP PENGELOLAAN KEUANGAN DESA (STUDI DI KECAMATAN TINADA, KABUPATEN PAKPAK BHARAT SUMATERA UTARA) Kristi Geovani Tumangger; Salman, Muhammad; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 5 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i5.12987

Abstract

This study aims to determine the effect of transparency, accountability and the role of village officials on village financial management in Tinada sub-district, Pakpak Bharat district. The sample in this study amounted to 36 respondents. The data analysis method used multiple linear regression analysis, t-test, F-test, and coefficient of determination test. The regression equation in this study is Y = 0.951 - 0.495X1 + 0.211X2 + 1.003X3. Transparency has a significant effect on the financial management of the study village in Tinada sub-district, Pakpak Bharat district, where the t-value sig is 0.000 <0.05. Accountability has a significant effect on the financial management of the study village in Tinada sub-district, Pakpak Bharat district, where the t-value sig is 0.035 <0.05. The role of village officials has a significant effect on the financial management of the study village in Tinada sub-district, Pakpak Bharat district, where the t-value sig is 0.000 <0.05. Transparency, accountability, and the role of village officials simultaneously significantly influenced the financial management of the study village in Tinada sub-district, Pakpak Bharat Regency, with an F-value of 0.000 <0.05. The coefficient of determination test revealed that transparency, accountability, and the role of village officials influenced the financial management of the study village in Tinada sub-district, Pakpak Bharat Regency by 89.2%, while the remaining 10.8% was influenced by factors outside the research model. Keywords: Transparency, Accountability, Role of Village Officials, Village Financial Management