Pengaruh Kompetensi, Partisipasi Anggaran, dan Gaya Kepemimpinan Terhadap Peningkatan Pendapatan Asli Desa (Studi di Kecamatan Sukasada, Buleleng, Bali) - ., Yoga Ganda Sukmana; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M.P; ., Nyoman Trisna Herawati, S.E.Ak., M.Pd. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2017)
Penelitian ini bertujuan untuk mengetahui pengaruh Pengaruh Kompetensi, partisipasi anggaran dan Gaya Kepemimpinan terhadap peningkatan pendapatan Desa di Kecamatan Sukasada. Lokasi Penelitian dilaksanakan pada desa yang ada di Kecamatan Sukasada dengan jumlah Sampel sebanyak 84 Orang. Jenis data yang digunakan dalam penelitian adalah jenis data kuantitatif dengan sumber data primer. Metode pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 21.00 Hasil penelitian ini menunjukkan bahwa (1) kompetensi berpengaruh positif dan signifikan terhadap pendapatan asli desa, (2) partisipasi anggaran berpengaruh positif dan signifikan terhadap pendapatan asli desa, (3) gaya kepemimpinan berpengaruh positif dan signifikan terhadap pendapatan asli desa di kecamatan Sukasada. Kata Kunci : Kompetensi, Partisipasi Anggaran, Gaya Kepemimpinan, Pendapatan Asli Desa This study aimed to determine the effect of competence, budget participation and leadership style to the increase of original village income in Sukasada Subdistrict. The location of this research was conducted in the villages in Sukasada Subdistrict with the number of samples of 84 people. The kind of data used in the research was quantitative data with primary data source. Method of data collection was questionnaires. The data analysis technique used was multiple linear regression analysis with the assistance of SPSS program version 21.00 . The results of this study showed that (1) the competence has a positive and significant effect on the original village income, (2) the budget participation has a positive and significant effect on the original village income, (3) the leadership style has a positive and significant effect on the original village income in Sukasada Subdistrict. keyword : Competence, Budget Participation, Leadership Style, Original Village Income