e_Jurnal Ilmiah Riset Akuntansi
Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023

Pengaruh Akuntabilitas Pengelolaan Dana Desa pada Masa Pandemi Covid-19 dalam Theory Of Planned Behavior

Desy Wijayanti (Universitas Islam Malang)
Anik Malikah (Universitas Islam Malang)
M. Cholid Mawardi (Universitas Islam Malang)



Article Info

Publish Date
20 Jul 2023

Abstract

This study aims to determine the accountability of village fund management during the COVID-19 pandemic using the theory of planned behavior. The population in this study is officials of Tlekung Village, Mojorejo Village, and Torongrejo Village. The sample samples in this study used the Non Probability Sampling technique. The sample of this study was 166 respondents. Data analysis was performed using multiple linear regression methods. The results of this study show that (1) management attitudes have a positive and significant effect on carrying out accountable intentions in village fund management during the Covid-19 pandemic, (2) subjective norms have a positive and significant effect on carrying out accountable intentions in village fund management during the Covid-19 pandemic, (3) self-efficacy has a positive and significant effect on carrying out accountable intentions in village fund management during the Covid-19 pandemic.Keywords: The effect of attitude, subjective norms, self-efficacy on the implementation of the intention to act responsibly in managing village funds during the Covid-19 pandemic.

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...