The Effect of the Use of Information Technology, Internal Control Systems, and Human Resource Competence on The Accountability of Village Fund Management in Bungaraya District

Abstract

This study aims to examine the influence of Information Technology Utilization, Internal Control System and Human Resource Competence on Village Fund Management Accountability in Bungaraya District. The population in this study was all village offices in Kecamtan Bungaraya, namely there were 10 villages and the number of samples used was 10 villages with 40 respondents. The sample return technique uses census techniques. This research is a quantitative research using survey methods. Data collection techniques by distributing questionnaires. The data analysis techniques used are descriptive statistics, descriptive tests, data validity tests, classical assumption tests, multiple liner regression analysis and hypothesis testing. The results showed that the use of information technology, internal control systems, and human resource competencies had a positive and significant effect on the accountability of village fund management. It is known that the value of R-Square is 0.810. This value means that the magnitude of the influence of the use of information technology, internal control systems and human resource competence on the accountability of village fund management in Bungaraya District is 81% while the remaining 19% is known to other variables that were not studied in this study.