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PENGARUH SISTEM AKUNTANSI DAN KOMPETENSI AKUNTANSI TERHADAP PENYALAHGUNAAN DANA DESA DI KECAMATAN BLUTO KABUPATEN SUMENEP

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH SISTEM AKUNTANSI DAN KOMPETENSI AKUNTANSI TERHADAP PENYALAHGUNAAN DANA DESA DI KECAMATAN BLUTO KABUPATEN SUMENEP
 
Creator Naja, Zelvi Ainun
Diana, Nur
Mawardi, M. Cholid
 
Description This research was conducted to determine the influence of accounting systems and accounting competencies on misuse of village funds. This research uses a quantitative approach, where this research is a field research (field research) using descriptive quantitative methods. Sources of data in this study are primary data and data collection methods by distributing questionnaires. In this study, there are two independent variables used, namely the Accounting System (X1) and Accounting Competence (X2), while the dependent variable is Misuse of Village Funds (Y). In this study, researchers used a sample with nonprobability sampling method with purposive sampling type obtained a sample of 69 respondents. The results in this study indicate that the accounting system has a positive effect.Keywords: accounting system, accounting competence and misuse of village funds
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-08-19
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/8573
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/8573/7123
 
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