THE EFFECT OF LEADERSHIP, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENT ON ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT
This study aims to analyze the influence of leadership, internal control system, and organizational commitment on the accountability of village fund management in Kampar and Siak Districts. A total of 164 financial management officials from 218 villages in 15 subdistricts in Kampar and Siak Regencie...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2020-08-01
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| Series: | Jurnal Aplikasi Manajemen |
| Subjects: | |
| Online Access: | https://jurnaljam.ub.ac.id/index.php/jam/article/view/1951 |
| _version_ | 1818317679056912384 |
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| author | Enni Savitri Andreas Andreas Volta Diyanto Tatang Ary Gumanti |
| author_facet | Enni Savitri Andreas Andreas Volta Diyanto Tatang Ary Gumanti |
| author_sort | Enni Savitri |
| collection | DOAJ |
| description | This study aims to analyze the influence of leadership, internal control system, and organizational commitment on the accountability of village fund management in Kampar and Siak Districts. A total of 164 financial management officials from 218 villages in 15 subdistricts in Kampar and Siak Regencies were selected as the respondents. The villages are located in coastal areas and watersheds. The data were obtained by distributing questionnaires distributed directly to the respondents. The data were analyzed using multiple linear regression. The results show that leadership, internal control system, organizational commitment affect significantly the accountability of village fund management. Future research on the same issue may examine both internal control and external control system. |
| first_indexed | 2024-12-13T09:41:09Z |
| format | Article |
| id | doaj.art-b363606bab714c28af1abc9455bc0950 |
| institution | Directory Open Access Journal |
| issn | 1693-5241 2302-6332 |
| language | English |
| last_indexed | 2024-12-13T09:41:09Z |
| publishDate | 2020-08-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Aplikasi Manajemen |
| spelling | doaj.art-b363606bab714c28af1abc9455bc09502022-12-21T23:52:12ZengUniversity of BrawijayaJurnal Aplikasi Manajemen1693-52412302-63322020-08-0118352253210.21776/ub.jam.2020.018.03.121213THE EFFECT OF LEADERSHIP, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENT ON ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENTEnni Savitri0Andreas Andreas1Volta Diyanto2Tatang Ary Gumanti3Faculty of Economics and Business, Universitas Riau, IndonesiaFaculty of Economics and Business, Universitas Riau, IndonesiaFaculty of Economics and Business, Universitas Riau, IndonesiaFaculty of Economics and Business, Universitas Bhayangkara Jakarta Raya, IndonesiaThis study aims to analyze the influence of leadership, internal control system, and organizational commitment on the accountability of village fund management in Kampar and Siak Districts. A total of 164 financial management officials from 218 villages in 15 subdistricts in Kampar and Siak Regencies were selected as the respondents. The villages are located in coastal areas and watersheds. The data were obtained by distributing questionnaires distributed directly to the respondents. The data were analyzed using multiple linear regression. The results show that leadership, internal control system, organizational commitment affect significantly the accountability of village fund management. Future research on the same issue may examine both internal control and external control system.https://jurnaljam.ub.ac.id/index.php/jam/article/view/1951leadershipinternal control systemorganizational commitmentaccountability of village financial management |
| spellingShingle | Enni Savitri Andreas Andreas Volta Diyanto Tatang Ary Gumanti THE EFFECT OF LEADERSHIP, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENT ON ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT Jurnal Aplikasi Manajemen leadership internal control system organizational commitment accountability of village financial management |
| title | THE EFFECT OF LEADERSHIP, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENT ON ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT |
| title_full | THE EFFECT OF LEADERSHIP, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENT ON ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT |
| title_fullStr | THE EFFECT OF LEADERSHIP, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENT ON ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT |
| title_full_unstemmed | THE EFFECT OF LEADERSHIP, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENT ON ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT |
| title_short | THE EFFECT OF LEADERSHIP, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENT ON ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT |
| title_sort | effect of leadership internal control system and organizational commitment on accountability of village financial management |
| topic | leadership internal control system organizational commitment accountability of village financial management |
| url | https://jurnaljam.ub.ac.id/index.php/jam/article/view/1951 |
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