Pengaruh Akuntabilitas Publik, Transparansi, Komitmen Organisasi dan Kualitas Sumber Daya Manusia Terhadap Pengelolaan Keuangan Desa (Studi Empiris Desa- Desa di Kecamatan Parmaksian Dan Kecamatan Porsea, Kabupaten Toba, Sumatera Utara)

Abstract

This research aims to determine the influence of Public Accountability, Transparency, Organizational Commitment and Quality of Human Resources on Village Financial Management of Village Governments in Parmaksian District and Porsea District, Toba Regency, Nort Sumatra using quantitative research methods. The data analysis technique used in this research is multiple linear regression anaysis, then hypothesis testing is carried out using the regression model, either partially (t test) or simultaneously (F test). Based on the research results, it shows that Public Accountability, Organizational Commitment and Quality of Human Resources have no influence on Village Financial Management, while Transparency has a positive and significant influence on Village Financial Mangement. Good transparency will improve village financial management in the Village Goverment of Parmaksian District and Porsea District, Toba Regency, Nort Sumatra