International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021

THE EFFECT OF INTERNAL CONTROL SYSTEM AND VILLAGE APPARATUS COMPETENCE ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY

Afifi, Zaenal (Unknown)
Mulyanto, Mulyanto (Unknown)
Nugroho, Dennyca Hendriyanto (Unknown)



Article Info

Publish Date
30 Sep 2021

Abstract

The purpose of this study was to obtain empirical evidence of the effect of the internal control system on the accountability of village fund management, to obtain empirical evidence of the effect of village apparatus competence on village fund management accountability. The population in this study is village officials in all villages in Kudus Regency. The total number of village officials in all villages in Kudus Regency is 492 people. The results of the analysis show that the test of the influence of the internal control system on the accountability of village fund management shows a coefficient value of 0.207 with a positive direction and p-value = 0.014

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Journal Info

Abbrev

IJEBAR

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting. ...