Pengaruh Penyajian Laporan Keuangan, Kompetensi Aparatur dan Sistem Pengendalian Internal Pemerintah terhadap Akuntabilitas Pengelolaan Keuangan Desa di Kecamatan Muara Batu Kabupaten Aceh Utara

Abstract

The objective of this research is to find out and analyze the effect of Financial Statement Presentation, Officials' Competencies, and Government Internal Control System on the Accountability of Managing Village Fund in Muara Batu Subdistrict, Aceh Utara Regency.

The research uses an associative research method with quantitative data. The population is village officials in Muara Batu Subdistrict, Aceh Utara Regency, and I04 of them are used as the samples. The data are analyzed by using multiple linear regression analysis.

The result of the research shows that Financial Statement Presentation and Government Internal Control System have positive and significant effect on the accountability of managing village fund in Muara Batu Subdistrci t, Aceh Utara Regency, while officials' competencies have positive but insignificant effect on the accountability of managing village fund in Muara Batu Subdistrict, Aceh Utara Regency.