Kompetensi Aparatur Desa, Komitmen Organisasi, Kejelasan Sasaran Anggaran dan Akuntabilitas Pengelolaan Dana Desa

نویسندگان

چکیده

This study aims to determine the effect of village apparatus competence, organizational commitment, clarity budget targets on accountability fund management. The sample this research was 30 villages in Buleleng Regency with number respondents as many 120 people. method determining using purposive sampling and data collection a questionnaire. analysis technique used is multiple linear regression analysis. test results indicate that competence officials, have positive influence prove empirically stewardship theory compliance been confirmed are able explain management.
 Keywords: Village Apparatus Competence; Organizational Commitment; Clarity Budget Targets; Accountability.

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ژورنال

عنوان ژورنال: E-Jurnal Akuntansi

سال: 2021

ISSN: ['2302-8556']

DOI: https://doi.org/10.24843/eja.2021.v31.i08.p11