PENGARUH CORPORATE GOVERNANCE TERHADAP PENDAPATAN ASLI DESA 

THE EFFECT OF GOOD CORPORATE GOVERNANCE ON VILLAGE GENUINE INCOME VILLAGE

Abstract : Penelitian ini bertujuan untuk mengetahui pengaruh Transparansi, Akuntabilitas, Responsibilitas, Kemandirian, Kewajaran terhadap Pendapatan Asli Desa. Prinsip-prinsip Good Corporate Governance dirancang untuk mengelola bisnis dan akuntabilitas guna meningkatkan kinerja perusahaan. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Pengumpulan data dilakukan dengan penyebaran kuesioner berisi pernyataan yang berkaitan dengan variabel Transparansi, Akuntabilitas, Responsibilitas, Kemandirian, Kewajaran dan Pendapatan Asli Desa. Sampel responden ditetapkan secara purposive sampling dengan jumlah sebanyak 50 orang. Teknik analisis data yang digunakan dalam penelitian ini adalah Structural Equation Model (SEM) dengan menggunakan software SmartPLS 4.0. Berdasarkan hasil pengujian terhadap 5 hipotesis yang diajukan menggunakan analisis PLS-SEM menunjukkan bahwa terdapat tiga hipotesis yang diterima yaitu Transparansi, Kemandirian dan Kewajaran. Sedangkan uji hipotesis pada Akuntabilitas dan Responsibilitas ditolak. Hasil penelitian menunjukkan bahwa prinsip Transparansi, Kemandirian, Kewajaran berpengaruh positif dan signifikan terhadap Pendapatan Asli Desa, Sedangkan, prinsip Akuntabilitas dan Responsibilitas tidak berpengaruh signifikan terhadap Pendapatan Asli Desa

Keywords: Transparansi, Akuntabiltas, Responsibilitas, Kemandirian, Kewajaran, Pendapatan Asli Desa

Abstract : This study aims to determine the effect of Transparency, Accountability, Responsibility, Independence, Fairness on Village Original Income. The principles of Good Corporate Governance are designed to manage business and accountability in order to improve company performance. The type of research used in this research is quantitative research. Data collection was carried out by distributing questionnaires containing statements relating to the variables of Transparency, Accountability, Responsibility, Independence, Fairness and Original Village Income. The sample of respondents was determined by purposive sampling with a total of 50 people. The data analysis technique used in this study is the Structural Equation Model (SEM) using Smart PLS 4.0 software. Based on the results of testing the 5 hypotheses proposed using PLS-SEM analysis, it shows that there are three hypotheses that are accepted, namely Transparency, Independence and Fairness. While the hypothesis test on Accountability and Responsibility is rejected. The results of the study show that the principles of Transparency, Independence, Fairness have a positive and significant effect on Village Original Income, meanwhile, the principles of Accountability and Responsibility have no significant effect on Village Original Income.

Keywords:Transparency, Accountability, Responsibility, Independence, Fairness, Village Original Income