Determinan akuntabilitas pengelolaan keuangan Desa di Wilayah Kabupaten Kendal

Abstract

This study examines the effect of financial statement presentation, value for money, accessibility of village financial management, internal control system, and budgetary participation on village financial management accountability. This research was conducted through interviews with several villages in the Kendal Regency area. This type of research is quantitative research with purposive sampling technique. The population used is village officials who are in the Kendal Regency area who are involved in village financial management. The results of the sample that successfully met the research criteria were 102 village officials. The results showed that the presentation of financial statements, value for money, accessibility of village financial management, and participation in budgeting had a positive effect on village financial management accountability. While the internal control system does not have a positive effect on the accountability of village financial management.