THE EFFECT OF INTERNAL CONTROL SYSTEM AND VILLAGE APPARATUS COMPETENCE ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY

Authors

  • Zaenal Afifi UNIVERSITAS MURIA KUDUS, Indonesia
  • Mulyanto Mulyanto Universitas Muria Kudus, Indonesia
  • Dennyca Hendriyanto Nugroho Universitas Muria Kudus, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v5i3.3132

Abstract

The purpose of this study was to obtain empirical evidence of the effect of the internal control system on the accountability of village fund management, to obtain empirical evidence of the effect of village apparatus competence on village fund management accountability. The population in this study is village officials in all villages in Kudus Regency. The total number of village officials in all villages in Kudus Regency is 492 people. The results of the analysis show that the test of the influence of the internal control system on the accountability of village fund management shows a coefficient value of 0.207 with a positive direction and p-value = 0.014 <0.05. This shows that the hypothesis H1 can be accepted. Further results show that the test of the influence of village apparatus competence on village fund management accountability shows a coefficient value of 0.423 with a positive direction and p-value = 0.001 <0.05. This shows that the hypothesis H2 can be accepted.

References

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Published

2021-09-30

How to Cite

Afifi, Z., Mulyanto, M., & Nugroho, D. H. (2021). THE EFFECT OF INTERNAL CONTROL SYSTEM AND VILLAGE APPARATUS COMPETENCE ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(3), 2425–2429. https://doi.org/10.29040/ijebar.v5i3.3132

Issue

Vol. 5 No. 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021

Section

Articles

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