PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI APARAT DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN MARANGKAYU DENGAN WHISTLEBLOWING SEBAGAI VARIABEL MODERASI

Authors

  • Ulya Alfadhilah Universitas Widya Gama Mahakam Samarinda
  • Martinus Robert Hutauruk Universitas Widya Gama Mahakam Samarinda
  • Firmansyah Firmansyah Universitas Widya Gama Mahakam Samarinda
  • Agus `Riyanto Universitas Widya Gama Mahakam Samarinda

Keywords:

Accounting Information System, Apparatus Competence, Internal Control System, Whistleblowing

Abstract

The aim of this research is to find out how much influence the accounting information system, internal control system and village officials' competence have on the accountability of village fund management in Marangkayu District. Apart from that, this research will also test whether the existence of a whistleblowing mechanism can strengthen or weaken the influence of these three variables on accountability. This research uses a quantitative approach with data analysis techniques using moderated regression analysis (MRA).

The results of the study demonstrate that, partially, accounting information systems, internal control systems, and village officials' competence have a positive and significant impact on the accountability of village fund management. Whistleblowing, however, does not have a significant impact on accountability. Further analysis shows that only the combination of accounting information systems and village officials' competence has a significant moderating effect on accountability, while internal control systems do not have a significant moderating effect on whistleblowing. Simultaneously, all independent variables collectively have a significant impact on the dependent variable

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Published

2025-01-08