Pengaruh sistem pengendalian internal, sistem informasi akuntansi dan pemanfaatan teknologi informasi terhadap akuntabilitas pengelolaan dana kelurahan di Kecamatan Gubeng Kota Surabaya

Abstract

ICW data states that village heads are quite often entangled in corruption crimes, in 2016to 2017 there were 110 village heads and in 2018 there were 102 suspects. As for the internal problems of the Gubeng District, Surabaya City, namely the lack of performanceaccountability caused by lack of knowledge of the sub-district government in using accounting information systems. As a result, the sub-district government relies too muchon outsourcing in the use of its accounting information system. This study aims to obtainempirical evidence of the effect of internal control systems, accounting information systems, and the use of information technology on the accountability of village fund management. The objects in this study are 6 (six) Kelurahan in Gubeng Subdistrict, Surabaya City with several employees who can be used as respondents as many as 30 employees. The analysis technique for this research uses a smart Partial Least Square (PLS) 3.0 tool. Based on data analysis, it was found that the internal control system andaccounting information system had a statistically positive and significant effect on the accountability of village fund management, while the use of information technology hadno statistically significant effect on the accountability of village fund management.