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

Afifi, Zaenal and mulyanto, mulyanto and Nugroho, Dennyca Hendriyanto (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). ISSN 2614-1280

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Abstrak

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 apparatus in all villages in Kudus Regency. The total number of village apparatus 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.

Item Type: Article
Kata Kunci: Internal Control System, Village Apparatus Competence, Village Fund Management Accountability
Subjects: Ilmu-ilmu Sosial > Teori Ekonomi > Demografi. Ekonomi. Event vital
Ilmu-ilmu Sosial > Teori Ekonomi
Program Studi: Fakultas Ekonomi > Akuntansi (S1)
Depositing User: Mr Firman Al Mubaroq
Date Deposited: 19 May 2022 01:05
Last Modified: 20 May 2022 21:32
URI: http://eprints.umk.ac.id/id/eprint/16749

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