AKUNTABILITAS PENGELOLAAN KEUANGAN DESA (STUDI KASUS DI KABUPATEN REJANG LEBONG)

Abstract

Accountability is one of the factors that determine the quality of financial statements. With good accountability, quality financial reporting can provide reliable and reliable information. In this survey, we used 25 villages consisting of 25 villages and financial management respondents from three sub-district villages in Rejang Lebong Province, consisting of a total of 175 respondents, to determine the villages in Rejang Lebong district. management. The variables used in this study are the quality of financial reporting, the village's ability to manage finances, and Internal Control System. The results of hypothesis testing and research using multiple linear regression indicate that the quality of financial reporting,