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 the 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 comprised village officials in North Tambusai District, with a sample size of 78 respondents selected via purposive sampling. 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 the 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%. Other variables not covered by this study model explain the remaining 58.7%. The results of the study show that, both simultaneously and partially, self-efficacy and the 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%. Other variables not covered by this study model explain the remaining 58.7%.