FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PEMERINTAH DESA DALAM MENGELOLA ALOKASI DANA DESA
Abstract
Tujuannya yaitu untuk mengetahui transparansi kompetensi, sistem pengendalian internal, komitmen organisasi dan tanggungjawab terhadap akuntabilitas dalam mengelola dana desa, untuk mengetahui informasi yang dibutuhkan. Penelitian ini menggunakan angket dalam penyebaran kuesiner. Variabel independent yang digunakan dalam penelitian ini adalah transparansi, kompetensi, sistem pengendalian internal, komitmen organisasi, atnggungjawab dan variabel indepentnya dadalah akuntabilitas dalam mengelola alokasi dana desa. Hasil dari penelitian ini mengungkapkan bahwa transparasnsi kompetensi, sistem pengendalian internal, komtmen organisasi berpengaruh negatif terhadap akuntabilitas pemerintah dalam mengelola alokasi dana desa, berbeda dengan tanggungjawab yang memiliki pengaruh positif terhadap akuntabilitas pemerintah dalam mengelola alokasi dana desa.
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