Pengaruh Self-Efficacy dan Sistem Pengendalian Internal oleh Aparat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Pada Desa di Kecamatan Tambusai Utara Kabupaten Rokan Hulu

Abstract

This study aims to analyze the influence of Self-Efficacy and Internal Control System applied by village officials on the accountability of village fund management in villages in North Tambusai District, Rokan Hulu Regency. This type of research is quantitative using primary data. The research population consisted of village officials in North Tambusai District, with samples determined through the purposive sampling method, involving 78 respondents. The data analysis technique used is descriptive statistics. The researcher conducted a primary data quality test through validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis tests using the SPSS 26 application. The results of the study show that both simultaneously and partially, Self-Efficacy and Internal Control System have a positive and significant effect on the accountability of village fund management in North Tambusai District, with a contribution of 41.3%. The remaining 58.7% is explained by other variables not covered by this study model. The results of the study show that both simultaneously and partially, Self-Efficacy and Internal Control System have a positive and significant effect on the accountability of village fund management in North Tambusai District, with a contribution of 41.3%. The remaining 58.7% is explained by other variables not covered by this study model.