PENGARUH PERENCANAAN ANGGARAN, LAPORAN REALISASI ANGGARAN, EVALUASI ANGGARAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA PERANGKAT DESA

  • Zainab Zainab STIENU Trate Gresik

Abstract

The purpose of this study is to examine the effect of budget planning, budget realization report, budget evaluation and human resources competencies on the accountability of village official in Gresik district. The sampling technique used purposive sampling with a sample of 312 village employees who worked at least 6 months. The research method used in this study is a quantitative method using statistical packages for the social sciences (SPSS). The result of the analysis use multiple linier regression which show that : 1) budget planning has a positive effect on the accountability of village official performance, 2) the budget realization report has a positive effect on the accountability of village official performance, 3) budget evaluation has a positive effect on the accountability of village apparatus performance, 4) human resources competencies have a positive effect on the accountability of village official performance.

Downloads

Download data is not yet available.
Published
Jan 30, 2020
How to Cite
ZAINAB, Zainab. PENGARUH PERENCANAAN ANGGARAN, LAPORAN REALISASI ANGGARAN, EVALUASI ANGGARAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA PERANGKAT DESA. Media Mahardhika, [S.l.], v. 18, n. 2, p. 241-254, jan. 2020. ISSN 2407-4950. Available at: <https://ojs.stiemahardhika.ac.id/index.php/mahardika/article/view/153>. Date accessed: 08 july 2020. doi: http://dx.doi.org/10.29062/mahardika.v18i2.153.
Section
Articles