PENGARUH SISTEM KEUANGAN DESA, KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DESA (Studi Pada Desa Se- Kecamatan Babadan Kabupaten Ponorogo)

Wardani, Qholba Ainun, Mustoffa, Ardyan Firdausi and Ardiana, Titin Eka (2022) PENGARUH SISTEM KEUANGAN DESA, KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DESA (Studi Pada Desa Se- Kecamatan Babadan Kabupaten Ponorogo). Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.

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Abstract

Ponorogo Regency, especially Babadan Subdistrict, is included in the villages that have not reported the results of the APBDes report preparation. This is because in Babadan Sub-district there has been no application for non�siltap ADD distribution compared to other sub-districts. In addition, the competence of human resources is still low and regulations regarding the issuance of financial reports have not been issued but the village has been required to draw up village regulations. This study aims to determine the effect of the Sistem Keuangan Desa, human resource competence, and internal control system either partially or simultaneously on the quality of village financial reports in the villages of Babadan Subdistrict, Ponorogo Regency. This research is a type of quantitative research with primary data originating from questionnaires. The technique used in determining the sample is the saturated sampling technique. The number of samples in this study was 132 from 12 villages in Babadan District. All data that has been collected in this study were analyzed using multiple linear regression analysis model with SPSS version 26 program. The testing stages in this study include descriptive statistical analysis, data quality test, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that: (1) Sistem Keuangan Desa has a positive and significant effect on the quality of village financial reports, (2) human resource competence has a positive and significant effect on the quality of village financial reports, (3) the internal control system has a positive and significant effect on quality of village financial reports, (4) Sistem Keuangan Desa, human resource competence, and internal control system simultaneously have a positive and significant effect on the quality of village financial reports. The result of the coefficient of determination (R2 ) shows that the dependent variable or the quality of village financial reports is influenced by variations of the independent variables, namely the Sistem Keuangan Desa, human resource competence, and internal control system by 72,2%. The remaining 27,8% is influenced by other variables that are not used in this study.

Item Type: Thesis (Skripsi (S1))
Uncontrolled Keywords: Sistem Keuangan Desa, Competence of Human Resource, Internal Control System, The Quality of Village Financial Reports
Subjects: J Political Science > JS Local government Municipal government
Divisions: Faculty of Economic > Department of Accounting
Depositing User: fe . userfe
Date Deposited: 19 Aug 2022 06:56
Last Modified: 19 Aug 2022 06:56
URI: http://eprints.umpo.ac.id/id/eprint/9655

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