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Scirj, Volume VI [2019]
January Issue [In Process]


Scirj, Volume VI [2018]
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Scirj Volume VII, Issue I, January 2019 Edition
ISSN: 2201-2796

THE EFFECT OF VILLAGE DEVICE COMPETENCIES AND INTERNAL CONTROL SYSTEM ON ACCOUNTABILITY OF VILLAGE MANAGEMENT

Dian Astri Budiana, Darwis Said, Nursini

Abstract: This study aims to determine the effect of village competency and internal control systems on the accountability of village fund management in three sub-districts in Enrekang Regency. The data used in this study are primary data using a questionnaire. The population in this study were village officials involved in managing village finance at each village government. For respondents in each village there were 3 village financial management officials (village head, village secretary, treasurer) and 3 community leaders. The sample of this study was 145 samples. The research method used in this study is a multiple linear regression method using SPSS version 22 software. The results of the study showed that the influence of village competency had a positive and significant effect on the accountability of village fund management with an effect value of 0.288. While the internal control system has a positive and significant effect on the accountability of village fund management with an influence value of 0.328.

Reference this Paper: THE EFFECT OF VILLAGE DEVICE COMPETENCIES AND INTERNAL CONTROL SYSTEM ON ACCOUNTABILITY OF VILLAGE MANAGEMENT by Dian Astri Budiana, Darwis Said, Nursini published at: "Scientific Research Journal (Scirj), Volume VII, Issue I, January 2019 Edition, Page 10-20 ".

Search Terms: competence, internal control system, accountability, Enrekang

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