The Effect of Apparatus Competence, Internal Control, and Accounting Information Systems on Village Fund Accountability
DOI:
https://doi.org/10.68376/IJECRE.v1.i2.a80Keywords:
Apparatus Competence, Government Internal Control System, Accounting Information System, Village Fund AccountabilityAbstract
This study aims to analyze the effect of Village Financial Management Apparatus Competence, the Government Internal Control System (SPIP), and Accounting Information Systems on the accountability of village fund management in Rambah District, Rokan Hulu Regency, both partially and simultaneously. This study employed a quantitative method with an associative approach. Data were collected through questionnaires distributed to 52 village financial management apparatus members from 13 villages in Rambah District, and were analyzed using multiple linear regression with the assistance of SPSS. The results show that Apparatus Competence has a positive and significant effect on village fund accountability, with a regression coefficient of 0.292. The Government Internal Control System (SPIP) also has a positive and significant effect, with a regression coefficient of 0.539, while the Accounting Information System has a positive and significant effect, with a regression coefficient of 0.181. Simultaneously, Apparatus Competence, SPIP, and the Accounting Information System have a positive and significant effect on village fund accountability in Rambah District, Rokan Hulu Regency, with an Adjusted R Square of 0.580, indicating that the three independent variables jointly explain 58.0% of the variation in village fund accountability.
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