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

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 apparatus in all villages in Kudus Regency. The total number of village apparatus 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<0.05. This shows that the hypothesis H1 can be accepted. Further results show that the test of the influence of village apparatus competence on village fund management accountability shows a coefficient value of 0.423 with a positive direction and p-value = 0.001