ANALISIS PENGARUH SISTEM PENGENDALIAN ADMINISTRATIF TERHADAP EFISIENSI ALOKASI DANA DESA. DIMEDIASI AKUNTABILITAS
This research aimed to analyze the system of administrative controlling on the efficiency of Village Funds Allocation, in which mediated by accountability. While, the population was 966 of village officials. Moreover, the data collection technique used simple random sampling. Futhermore, there were 114 village officials consisting of villages head, secretaries, and treasurers who are spread in 38 villages of 10 subdistricts as sample. In line with, the instrument used in data collection was questionnaires, in which directly distributed to the respondents. Meanwhile, the data were primary. In addition, the data analysis technique used PLS (Partial Least Square) with SmartPLS software 3.0. The research result concluded the external pressure and professional autonomy had positive effect on the system of administrative controlling. Likewise, the system of administrative controlling had positive effect on the accountability. As well as, the accountability had posotive effect on the efficiency. In brief, the accountability mediated the relationship between the system of administrative controlling on the efficiency. On the other hand, the system of administrative controlling did not effect the efficiency.
Keywords: external pressure, professional autonomy, system of administrative controlling, accountability, efficiency.