FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Kecamatan Karangploso)

Abstract

This study aims to determine the factors that influence the accountability of village fund allocation management in Karangploso sub-district, the population in this study is village officials who have served more than 1 year with the determination of the sample using purposive sampling technique so that 72 samples are obtained. This type of research uses quantitative methods which are classified as correlational research types. The data used is primary data with the type of questionnaire data. The data analysis method used is multiple linear regression analysis, descriptive statistics, validity test, reliability test, data normality test, multicollinearity test, heteroscedasticity test, simultaneous test, coefficient of determination test and partial test.The results of the research partially internal control variables have a significant effect on the accountability of village fund allocation management, the role of village apparatus has a significant effect on the accountability of village fund allocation management, the use of information technology has no significant effect on the accountability of village fund allocation management.

Keywords: village fund management accountability, role of village apparatus, internal control system, and utilization of information technology