PENGARUH SISTEM PENGENDALIAN INTERN DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS DANA DESA
Abstrak
Akuntabilitas merupakan hal yang sangat penting bagi Pemerintah Desa, hal ini karena menyangkut tanggungjawab atas pengelolaan dana desa secara terarah, ekonomis, efektif, berkeadilan dan dilaksanakan secara transparan serta terkendali dengan melibatkan masyarakat. Penelitian memiliki tujuan yaitu untuk mengetahui pengaruh sistem pengendalian intern dan kompetensi aparatur desa terhadap akuntabilitas Dana Desa. Penelitian dilakukan pada Kantor Desa di Kecamatan Ponrang Selatan. Adapun populasinya yakni Desa di Kecematan Ponrang Selatan. Berdasarkan metode purposive sampling, sampel penelitian yang digunakan yaitu 64 responden. Teknik analisis data yang digunakan yakni regresi linier berganda. Hasil dari penelitian menunjukkan bahwa sistem pengendalian internal memiliki pengaruh positif signifikan terhadap akuntanbilitas dana desa, kompetensi aparatur desa berpengaruh positif signifikan terhadap akuntabilitas dana desa.
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