Agung Yulianto, Akuntansi FE (2020) The Effects of Village Apparatus Competence, Leadership and Accessibility of Village Fund Reports on Accountability of Village Fund Management with Internal Control Systems as Moderating Variables. Jour of Adv Research in Dynamical & Control Systems, 12 (03). pp. 713-719. ISSN 1943-023X

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Abstract

The porpose of this study is to analyze The Effects of Village Apparatus Competence, Leadership and Accessibility of Village Fund Reports on Accountability of Village Fund Management with Internal Control Systems As Moderating Variables of Studies in Village Governments in Banjarnegara. Design- This study used primary data obtained from the distribution of questionnaires to 74 villages which were then filled in by village heads and village secretaries. The sample of this study was taken using a cluster random sampling system, the data were then analyzed using multiple regression analysis with the SPSS 21 application. Findings- Based on the hypothesis testing it is known that competence and leadership have a significant and positive effect on accountability. Leadership variables have a significant negative effect on accountability. The internal control system is able to moderate the relationship of competency and accessibility to accountability, but cannot positively moderate the relationship between leadership and accountability

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