DOES COMPETENCY, COMMITMENT, AND INTERNAL CONTROL INFLUENCE ACCOUNTABILITY?

Pancawati, Hardiningsih and Gregorius, N Masdjojo, and Ceacilia, Sri Mindarti and Udin, Udin DOES COMPETENCY, COMMITMENT, AND INTERNAL CONTROL INFLUENCE ACCOUNTABILITY? PUBLIKASI JURNAL.

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Abstract

This studyns to analyze the influence of apparatus resources, organizational commitment, internal control on the accountability of village fund allocations with the level of education as a moderating. Accountability analysis of village fund allocation is carried out at every stage of planning. implementation stage, Administration stage, reporting stage, and accountability stage. The study was conducted in 18 villages in Undaan District. Kudus Rcgcncy - Indonesia, vith a totai sample of 115 village officials. Structural Equation Model analysis techniques with WI Partial Least Square were to test the research hpotheses. The results showed that apparatus resources, organizational commitment, and internal control halpositive effect on the accountability of village fund allocati(I The level of education strengthens the influence of apparatus resources on the accountability of village fund allocations. The findings of the study further prove that commitment has positive implications for achieving ccountability

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	11 Feb 2021 04:46
Last Modified:	11 Feb 2021 04:46
URI:	https://eprints.unisbank.ac.id/id/eprint/7549

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