PENGARUH AKUNTABILITAS LAPORAN KEUANGAN DANA DESA DAN KETAATAN PERATURAN PERUNDANG UNDANGAN TERHADAP KUALITAS KINERJA BENDAHARA DESA (Studi Empiris di Wilayah Kecamatan Brebes dan Wanasari)

Abstract

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.