Abstract
This study aims to determine the effect of the clarity of budget targets, the application of the financial accounting system, and the competence of the village apparatus on the accountability of village financial management in Poncol District, Magetan Regency. This study uses a quantitative approach using primary data. The sample used in the study was 77 village officials. The method of data collection is in the form of a questionnaire with a Likert measurement scale. The data analysis technique used is multiple linear regression analysis with the help of SPSS. The results of the research on the first hypothesis indicate that the clarity of budget targets has a positive and significant effect on village financial management accountability. The results of the research on the second hypothesis indicate that the application of the accounting system has a positive and significant effect on village financial management accountability. The results of the research on the third hypothesis indicate that the competence of the apparatus has a positive and significant effect on the accountability of village financial management. Simultaneously, the three independent variables affect the dependent variable, which is 61%.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.