DETERMINAN PENGELOLAAN DANA DESA DIMODERASI SPI

Abstrak

Penelitian ini bertujuan agar mengetahui dampak asimetri informasi, pelaporan keberlanjutan serta kehati-hatian akuntansi pada pengelolaan dana desa yang dikoordinasikan oleh sistem pengendalian internal. Kuantitatif ialah metode yang dipakai di pengujian ini. Kelompok penelitian ini terbagi atas 125 aparat pengelola dana desa di Kecamatan Pakisaji, Kabupaten Malang. Seluruh populasi digunakan sebagai sampel pengujian dan sampel ditentukan menggunakan metode sampling bersyarat yaitu sebanyak 60 pegawai BPD. Survei kuesioner ialah metode pengumpulan data yang digunakan. Smart PLS merupakan metode analisis data yang digunakan. Hasil pengujian membuktikan jika asimetri informasi memiliki dampak langsung dan signifikan pada pengelolaan keuangan desa, pelaporan keberlanjutan memiliki dampak signifikan pada pengelolaan keuangan desa, dan kehati-hatian akuntansi memiliki dampak signifikan pada pengelolaan keuangan desa. Pengendalian intern diakui bisa menurunkan dampak asimetri informasi, pelaporan keberlanjutan dan kehati-hatian akuntansi pada pengelolaan keuangan desa. Hasil tersebut dapat dipahami adanya sistem pengendalian internal meningkatkan efektivitas pengelolaan keuangan desa.

The purpose of this study is to determine the impact of information asymmetry, sustainability reporting and accounting prudence on rural fund management coordinated by internal control system. The study utilized quantitative methods. The study population consisted of 125 rural organizations in Pakisaji District, Malang Province. Conditional sampling method was used to determine the sample and the entire population consisting of 60 rural organizations was used as the study sample. The method of data collection was questionnaire survey. The method of data analysis was Smart PLS. The results of the study prove that information asymmetry has a direct and significant impact on the financial management of countries, that sustainability reports have a significant impact on the financial management of countries, and that accounting prudence has a significant impact on the financial management of countries. Internal control systems are known to mitigate the impact of information asymmetry, sustainability reporting and accounting prudence on village financial management. The findings can be understood that the existence of internal control system can prevent information asymmetry, improve sustainability reporting and accounting prudence, and support the effectiveness of improved village financial management.