PENGARUH KOMPETENSI APARATUR DESA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PEMERINTAH DESA DALAM MENGELOLA ALOKASI DANA DESA (ADD) (STUDI KASUS PADA APARATUR PEMERINTAH DESA SE-KECAMATAN TANAH KAMPUNG)

ANNISA OKTAVIA, EDWIN BUSTAMI, MEGAWATI

Abstract

The purpose of this study was to determine the effect of competence of the village apparatus and internal control system on village government accountability in managing Village Fund Allocation (ADD) to village government officials in the Tanah Kampung sub-district. This research is a research with a quantitative approach. The data used are primary data, the sampling method using simple random sampling technique with a total sample of 55 respondents. The method of data collection is by using a questionnaire (questionnaire) distributed to respondents. Data measurement scale with Likert scale. Processing data using SPSS software version 20. The data analysis technique used is the coefficient of determination R Square (R2) of 0,410, multiple linear regression, hypothesis testing using a significance level of ? = 0,05 F test results which derive a significant value of 0,000 ? 0,05 while the results of the t test obtained a significant value of X1 against Y of 0,809 ? 0,05 and a significant value of X2 against Y of 0,000 ? 0,05. Test the validity with the corrected item total correlation technique with the condition that r_count > r_table. Reliability test using Cronbach Alpha coefficient with coefficient limit > 0,6.