PERAN THEORY OF PLANNED BEHAVIOR TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA PADA DISTRIK WANIA
DOI:
https://doi.org/10.31539/q5e9pe06Keywords:
Akuntabilitas; Sikap Terhadap Perilaku; Efikasi Diri; Norma SubjektifAbstract
This study aims to find out the factors that can affect the accountability of village fund management in Wania District. The method used in this study was associative. The data collection techniques performerd by researchers are observation techniques and questionnaires. The data analysis instrument used is multiple linear regression analysis with the help of SEM PLS. The result of this study show that attitude toward behavior has a significant effect on village fund management accountability in the Wania District, Subjective norm and self efficacy have no significant effect on village fund management accountability in Wania District.
References
Andini, N. P. P. P. (2021). Gambaran Sikap Pencegahan Covid-19 Masyarakat Di Desa Belumbang Kecamatan Kerambitan Kabupaten Tabanan Tahun 2021 [Poltekes Denpasar]. http://repository.poltekkes-denpasar.ac.id/id/eprint/7335
Benony Limba, F., Gilby Sapulatte, S., & Ernest Marthen Usmany, A. (2020). Akuntabilitas Pengelolaan Dana Desa Pada Masa Pandemi COVID-19 Dalam Theory of Planned Behavior. Jurnal Akuntansi Dan Keuangan, 9(2), 35–47. https://doi.org/https://doi.org/10.32520/jak.v9i2.1310
Desy, W. (2023). Pengaruh Akuntabilitas Pengelolaan Dana Desa Pada Masa Pandemi Covid-19 Dalam Theory Of Planned Behavior (Vol. 12) [Unisma]. https://jim.unisma.ac.id/index.php/jra/article/view/21226/pdf
Putri, A. R. L., & Maryono. (2022). Pengaruh Transparansi, Akuntabilitas Dan Kompetensi Aparat Desa Terhadap Pengelolaan Dana Desa. NBER Working Papers, 4, 1668–1686. file:///C:/Users/chris/Downloads/1003-Article Text-6337-1-10-20220508.pdf
Revita, N. (2019). Hubungan Self-efficacy (Efikasi Diri) Terhadap Hasil Belajar IPA Siswa Kelas VII SMPN 1 Tanah Putih Tahun Ajaran 2019/2020 [Universitas Islam Riau]. In Skripsi. http://repository.uir.ac.id/id/eprint/1771
W. Ikhwan, L. M. Furkan, A. rifa’i. (2020). Pengaruh Norma Subyektif, Kinerja Aparatur, Kejelasan Sasaran Anggaran, Prosocial Behavior Terhadap Transparansi Dan Akuntabilitas. 30, 101–114. https://jurnal.harianregional.com/akuntansi/full-52576
Widianto, Andri and Khoirunnisa, H. (2021). Analisis Pengelolaan Dana Desa Melalui Pendekatan Teori Perilaku Terencana (Theory Of Planned Behavior) Pada Masa Pandemi Covid 19 Laporan [Politeknik Harapan Bersama]. http://eprints.poltektegal.ac.id/view/divisions/sch=5Fman/
Zulkifli, 2020. (2021). Determinan Tax Compliance Behavior Berdasarkan Theory of Planned Behavior (Studi Pada Kantor Pelayanan Pajak Pratama Bulukumba). Journal Of Accounting Finance (JAF), 2(1), 46–56. http: pasca-umi.ac.id/index.php/jaf
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Uvi Alfianzyah, Longginus Gelatan, Ignasius Narew

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

