Self-Efficacy and Internal Control Effects on Village Fund Management Accountability

Abstract

This research examines the influence of self-efficacy and internal control systems on village fund management accountability in North Tambusai District, Rokan Hulu Regency. Employing quantitative methodology, data from 78 village officials were analyzed through multiple linear regression using SPSS 26. Results demonstrate that both self-efficacy and internal control systems significantly and positively affect accountability, both partially and simultaneously, explaining 41.3% of accountability variance. The remaining 58.7% is attributed to factors not examined in this study. These findings emphasize the critical importance of enhancing village officials' confidence in their capabilities and strengthening internal control mechanisms to achieve optimal accountability in village fund management within Indonesian local governance contexts.