| dc.contributor.advisor | Yahya, Idhar | |
| dc.contributor.advisor | Tarmizi, Hasan Basri | |
| dc.contributor.author | Siagian, Dalilah | |
| dc.date.accessioned | 2024-01-29T03:09:47Z | |
| dc.date.available | 2024-01-29T03:09:47Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | https://repositori.usu.ac.id/handle/123456789/90692 | |
| dc.description.abstract | This study aims to identify and analyze the factors that influence the
financial management accountability of village funds in Asahan district with
human resources as a moderating variable.
The population was 177 respondents villages in Asahan District and this
study uses the slovin formula in drawing the number of samples. The data were
processed by using Structural Equation Modeling (SEM) with Smart – PLS 3.0.
The study found that human resources can moderate the influence of the
effectiveness of internal control, organizational comimitment, information
asymmetry, comunicaty participation, the use of information technology on the
accountability of village fund financial management in Asahan district. | en_US |
| dc.language.iso | id | en_US |
| dc.publisher | Universitas Sumatera Utara | en_US |
| dc.subject | Human Resources | en_US |
| dc.subject | Internal Control | en_US |
| dc.subject | Organizational Commitment | en_US |
| dc.subject | Information Asymmetry | en_US |
| dc.subject | Community Participation | en_US |
| dc.subject | Utilizational of Information Technology | en_US |
| dc.subject | SDGs | en_US |
| dc.title | Analisis Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Dana Desa di Kabupaten Asahan dengan Sumber Daya Manusia sebagai Variabel Moderasi | en_US |
| dc.type | Thesis | en_US |
| dc.identifier.nim | NIM197017041 | |
| dc.identifier.kodeprodi | KODEPRODI62101#Akuntansi | |
| dc.description.pages | 149 Halaman | en_US |
| dc.description.type | Tesis Magister | en_US |
