FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS DANA DESA PADA KECAMATAN GAMPING

Sari

In recent years, Accountability is an important issue that is expressed in many studies. The purpose of this study was to examine the effect of government officials’ competence, implementation of technology, government internal control systems, and government culture on the accountability of village funds. This research is a quantitative study by distributing questionnaires. The research respondents were 61 village apparatus in the Gamping sub-district. The results showed that government officials’ competence, the implementation of technology, the government’s internal control system, and the government’s culture has a significant impact on the accountability of village fund management.