Pengaruh Kompetensi, Pengendalian Internal dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa dengan Pemanfaatan Teknologi Informasi Sebagai Variabel Moderasi di Desa Kecamatan Kabanjahe Kabupaten Karo

Abstract

This study aims to investigate how competence, internal control, and community involvement affect the accountability of village fund management, with the application of information technology acting as a moderating factor in Kabanjahe District, Karo Regency. A quantitative descriptive approach was employed. Data analysis involved descriptive statistics, including tests for validity, reliability, classical assumptions, multiple linear regression, hypothesis testing, and moderation regression analysis (MRA) using SPSS version 26. The results reveal that both competence and internal control positively and significantly influence village fund accountability on a partial basis, whereas community participation does not show a significant or positive effect. Additionally, the MRA results indicate that information technology effectively moderates the relationship between competence and accountability, but does not moderate the effects of internal control or community participation on accountability.