Effect of Competency, Clarity of Budget Objectives and Effectiveness of Internal Control on Accountability and Transparency in Village Revenue and Expenditure Budget Management in Bengkalis Regency

Suharyono

2019

Abstract

The purpose of this study was to determine and analyze the effect of Competence Influence, Clarity of Budget Goals and Effectiveness of Internal Control on Accountability and Transparency in Village Budgeting (APBDesa) Management. The extent of the application of the Competency Factor, Clarity of Budget Objectives and Internal Control Systems using the Accountability Framework and to find out the constraints faced by village government officials in increasing Accountability and Transparency in APBDes Management. This research uses explanatory research. The research location is Bengkalis Regency with a population of 136, while the sample is 102 with a random sampling technique. The analysis technique used is Multiple Linear Regression, hypothesis testing uses significance level α = 0.05 with the help of SPSS version 22. The results of hypothesis testing analysis show that the apparatus Competency variable does not have a significant effect on Accountability and Transparency in APBDesa Management. For the variable Clarity of the Target Budget has a positive influence on Accountability and Transparency in the Management of APBDesa, while the variable Internal Control System has a positive influence on Accountability and Transparency in APBDesa Management.

Paper Citation

in Harvard Style

Suharyono. (2019). Effect of Competency, Clarity of Budget Objectives and Effectiveness of Internal Control on Accountability and Transparency in Village Revenue and Expenditure Budget Management in Bengkalis Regency. In Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA, ISBN 978-989-758-582-1, pages 69-78. DOI: 10.5220/0009588400002900

in Bibtex Style

@conference{miicema19,
author={Suharyono},
title={Effect of Competency, Clarity of Budget Objectives and Effectiveness of Internal Control on Accountability and Transparency in Village Revenue and Expenditure Budget Management in Bengkalis Regency},
booktitle={Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,},
year={2019},
pages={69-78},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009588400002900},
isbn={978-989-758-582-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,
TI - Effect of Competency, Clarity of Budget Objectives and Effectiveness of Internal Control on Accountability and Transparency in Village Revenue and Expenditure Budget Management in Bengkalis Regency
SN - 978-989-758-582-1
AU - Suharyono.
PY - 2019
SP - 69
EP - 78
DO - 10.5220/0009588400002900