PENGARUH KOMPETENSI PETUGAS, PENGENDALIAN INTERNAL, DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA

Abstract

Nowadays, the government system gives the authority to the local government to develop their own area. The implementation of village development with their own resources from local fund is obtains from APBN, with a great nominal. Nevertheless, the greater the local fund, the opportunity of fraud experience is also high. Therefore, it required an accountability for the local fund management in the implementation of village development. The accountability is effected by the officer competency, internal control, and a clear budget target. This research aimed to examine the effect of officer competency, internal control, and a clear budget target on the local fund management’s accountability at the district of Sidoarjo. The research method used quantitative and the data analysis technique used multiple linear regressions. The sample of this research used 48 vilages. At the same time, the data collection method of this research used a questionnaire. This research shower that officer competency had a effect on village fund management’s accountability. The internal control had a don’t effect on village fund management’s accountability and the clarity of budged target had a effect on village fund management’s accountability.
Keywords: officer competency, internal control, clarity of budged target and accountability.