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Abstract:
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This study aims to determine and analyze the effect of: 1) accountability of
village fund financial statements, 2) compliance with laws and regulations, and 3)
accountability of village fund financial reports and compliance with laws and
regulations on the quality of village treasurer's performance. The population in
this study were 40 village treasurers. Sample selection using saturated sampling
technique (census sampling) as many as 40 samples. The data used is primary
data. Hypothesis testing using SPSS 20. The theoretical basis used is the
accountability theory of village fund financial reports, compliance with laws and
regulations and the quality of the village treasurer's performance. The results
showed that: 1) the accountability of the village fund financial statements
partially had a significant effect on the quality of the village treasurer's
performance, 2) the compliance with laws and regulations partially had no
significant effect on the quality of the village treasurer's performance, 3) the
accountability of the village fund financial statements and the compliance with
laws and regulations. invitations simultaneously have a significant effect on the
quality of the performance of the village treasurer. |