The Effect of Village Apparatus Competence, Accessibility of Financial Statements and Village Financial Accounting System on Village Financial Management Accountability (In Darul Imarah Subdistrict, Aceh Besar Regency)

Syamsidar Syamsidar, Emmi Suryani Nasution, Muhammad Adiya Pradiminata

Abstract


This study aims to determine the competence of village officials, the accessibility of financial statements and the village financial accounting system to partially and simultaneously affect the Accountability of Village Financial Management in Darul Imarah District. Data collection techniques using questionnaires. The data analysis technique in this study is to use multiple linear regression analysis. Hypothesis testing using t-Test and F-Test. The results showed that the competence of village officials, the accessibility of financial statements and the village financial accounting system had a partial and simultaneous effect on the Accountability of Village Financial Management in Darul Imarah District.

Keywords


Village Apparatus Competence, Accessibility of Financial Statements, Village Financial Accounting System, Management Accountability, Village Finance

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.175

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