The Role Of Accountability As Intervening With The Influence Of The Internal Control System And Village Apparatus Competency On The Effectiveness Of Village Fund Management
Abstract
This research aims to determine the influence of the internal control system and village apparatus competency on the effectiveness of village fund management with accountability as an intervening variable in Dolok Batu Nanggar District. Whether or indirectly, this research uses a direct quantitative approach with path analysis techniques. The research results show that there is no influence of the Internal Control System on the Effectiveness of Village Fund Management. There is an influence of Village Apparatus Competency on the Effectiveness of Village Fund Management, There is an influence of the Internal Control System on Accountability, There is an influence of Village Apparatus Competency on Accountability, There is no influence of Accountability on the Effectiveness of Village Fund Management, There is an influence of the Internal Control System on the Effectiveness of Village Fund Management job satisfaction as an intervening variable, There is an influence of Village Apparatus Competence on the Effectiveness of Village Fund Management with Accountability as an intervening variable.
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DOI: https://doi.org/10.30596/miceb.v2i0.861
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