Mafazani, Fatha and Siregar, Baldric and Badrudin, Rudy (2025) Pengaruh Komitmen Manajemen Terhadap Manajemen Keuangan Desa dengan Akuntabilitas Internal dan Eksternal Sebagai Pemediasi. Jurnal thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.
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Jurnal Fatha Mafazani 1219000676.pdf Download (1MB) |
Abstract
The phenomenon of low accountability in village financial management shows the importance of this study. The purpose of this study is to examine and analyze the effect of management commitment on village financial management with internal and external accountability as mediators. This study uses a sample of village officials in 13 villages in Muntilan District, Magelang Regency through purposive sampling method. The hypotheses of this study were tested using SEM-PLS (SmartPLS). The results of the study show that management commitment has a positive and significant effect on village financial management, management commitment has a positive and significant effect on internal accountability, management commitment has a positive and significant effect on external accountability, internal accountability has a positive and significant impact on village financial management, and external accountability has a positive effect and significant on village financial management, internal accountability partially mediates the effect of management commitment on village financial management, and external accountability partially mediates the effect of management commitment on village financial management.
| Item Type: | Thesis (Jurnal) |
|---|---|
| Additional Information: | Tesis dapat dibaca di Perpustakaan dengan Call Number ZAN P 694/2025 |
| Uncontrolled Keywords: | management commitment, internal accountability, external accountability, village financial management |
| Subjects: | AKUNTANSI > Analisis Laporan Keuangan |
| Divisions: | Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 18 Mar 2025 01:48 |
| Last Modified: | 18 Mar 2025 01:48 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/3210 |
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