PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PENGELOLAAN DANA DESA

Abstract

This research aimed to analyze the perception of apparatus of local government officials based on the principle of Good Corporate Governance with the transparency dimensions, accountability and participation and capacity of local apparatus on the performance of village fund management. This research conducted at Purwosari district, Kediri regency on the parties which involved in the local government management namely village head, village secretary, treasurer, implementer of development activities, implementer of government activities, head of the activity management team and family welfare team. This research used quantitative research. The sample of this research used purposive sampling method based on the determined criteria namely village apparatus of local government Purwoasri district in the management of local fund. Therefore, with 23 village population of Purwoasri with the sample were 112 village apparatus which were located in the area of Purwoasri district. Moreover, this research used multiple linear regression analysis method with SPSS program 22 version. The research result showed that transparency, accountability, and capacity of village apparatus had a significant and positive effect on the performance of local fund management. Meanwhile, the participation did not have any effect on the performance of local fund management.
Keywords: GCG, performance of local fund manageme