Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN KEPASTIAN HUKUM TERHADAP KINERJA PEMERINTAH DESA: THE EFFECT OF TRANSPARENCY ACCOUNTABILITY AND LEGAL CERTAINTY ON VILLAGE GOVERNMENT PERFORMANCE

Ade Desma Sapitri (Universitas Riau,Indonesia)
Ria Nelly Sari (Universitas Riau,Indonesia)
Ulfa Afifah (Universitas Riau,Indonesia)



Article Info

Publish Date
27 Jul 2024

Abstract

This study aims to examine the effect partially and simultaneously on the variables of accountability, transparency, and legal certainty on village government performance (study on the Village Government of Kuantan Singingi Regency). The population and sample in this study are the Village Governments of Hulu Kuantan, Central Kuantan, and Pangean Districts, totaling 48 villages. This research is a research by giving questionnaires to 3 respondents, namely the Village Head, Village Secretary, and Head of Financial Affairs so that the number of respondents in this study were 144 respondents. Data collection was carried out by distributing 144 questionnaires to 48 villages in Kuantan Singingi Regency. Determination of the sample using simple random sampling method. This study uses a multiple linear regression analysis model with SPSS 17 software. This study shows that accountability (X1) has a significant effect on village government performance, transparency X2) has a significant effect on village government performance, and legal certainty (X3) has a significant effect on village government performance. The results of testing accountability, transparency, and legal certainty simultaneously have a significant effect on village government performance.

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Journal Info

Abbrev

jc

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...