Determinants of Village Fund Management Accountability: Information Technology as Moderating Variable

Abstract

This research examines the influence of competence, internal control, and community participation on village fund management accountability, with information technology utilization as a moderating variable in Kabanjahe District, Karo Regency. Utilizing quantitative methodology, data from 64 village officials were analyzed through multiple linear regression and moderated regression analysis using SPSS 26. Results demonstrate that competence and internal control significantly and positively affect accountability, while community participation shows no significant effect. Moderated regression analysis reveals that information technology strengthens the competence-accountability relationship but weakens the influence of internal control and community participation on accountability. These findings emphasize the critical role of competent personnel and technological integration in enhancing village fund management accountability within Indonesian local governance contexts.