The Effect of Village Device Competencies and Internal Control System on Accountability of Village Management

This study aims to determine the effect of village competency and internal control systems on the accountability of village fund management in three sub-districts in Enrekang Regency. The data used in this study are primary data using a questionnaire. The population in this study were village officials involved in managing village finance at each village government. For respondents in each village there were 3 village financial management officials (village head, village secretary, treasurer) and 3 community leaders. The sample of this study was 145 samples. The research method used in this study is a multiple linear regression method using SPSS version 22 software. The results of the study showed that the influence of village competency had a positive and significant effect on the accountability of village fund management with an effect value of 0.288. While the internal control system has a positive and significant effect on the accountability of village fund management with an influence value of 0.328.