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Purpose: The purpose of this research is to analyze the influence of human resource competence, individual morality, and the control environment on the accountability of the village government in managing the allocation of village funds. Method: The Samling technique was non-probability sampling using the purposive sampling method. The sample in this study consisted of village officials in seven villages in Central Kupang District, Kupang Regency, with a total of 35 people. Data were collected using a Likert scale. This study used a descriptive and quantitative approach. Multiple linear regression was used to test the hypothesis using the Statistical Package for the Social Sciences (SPSS) version 25. Results: The results partially show that human resource competence affects the accountability of village governments in managing village fund allocations, individual morality affects the accountability of village governments in managing the allocation of village funds, and the control environment affects the village government’s accountability in managing village fund allocations. Simultaneously, the magnitude of the influence of human resource competence, individual morality, and the control environment on the accountability of the village government in managing village fund allocations was 66.2. This means that competence in human resources, individual morality, and a good control environment can increase the accountability of the village government in managing the allocation of village funds in Kupang Tengan District, Kupang Regency.
Anthon S. Y. Kerihi (Wed,) studied this question.