The Effect Of Clearance Of Budget Targets, Competency Of Village Government Apparatus, Performance Effectiveness Of Friends, And Community Engagement On The Accountability Of Village Fund Management With Internal Control System As A Variable

Abstract

This study aims to determine Moderation Role of the Internal Control System in Influencing Clarity ofxBudget Targets, Competence of Village Government Apparatuses, Effectiveness of Facilitator Performance, and Community Involvement in Village Fund Management Accountability. Puposive Sampling was used as a sampling technique in this study by distributing questionnaires to 15 village in Buduran Distric, Regency with a total of 68 respondents. The data analysis techique used the Outer Model to determine the validity of the valid and reliable research, while the Inner Model was used to verify the hypothesis in this study with the help of the SmartPLS. This study results that the variables of Clarity of Budget Targets, Competence ofxVillage Government Apparatuses, and Community Involvement have no effect on Village Fund Management Accountability, while the Facilitator Performance Effectiveness variable affects Village FundxManagement Accountability. In moderation in this study, the Internal Control System variable is not able to moderate the relationship between Clarity of Budget Goals, Competence of Village Government Apparatuses Effectiveness of Facilitator Performance, and Community Involvement with Village FundxManagement Accountability.