Analisis Pengaruh Akuntabilitas dan Sistem Pengendalian Internal terhadap Kinerja Keuangan Desa

Abstract

This study aims to analyze the influence of accountability and internal control systems on village financial performance. Accountability and internal control systems are considered crucial factors in achieving transparent, effective, and efficient village financial management. This study employed a quantitative method with an associative approach. The data consisted of primary data obtained through a questionnaire with a Likert scale of 1–5, as well as secondary data from relevant literature. The sample in this study consisted of 30 respondents, consisting of village officials and village financial managers. The data analysis technique used was multiple linear regression analysis using SPSS, which included validity tests, reliability tests, t-tests, F-tests, and the coefficient of determination (R²). The results showed that accountability had a positive and significant effect on village financial performance. The internal control system also had a positive and significant effect on village financial performance. Simultaneously, both variables significantly influenced village financial performance. The coefficient of determination value of 62% indicates that the independent variables are able to explain variations in village financial performance, while the remaining influence is attributed to factors outside the study. The conclusion of this study is that increasing accountability and strengthening internal control systems are crucial for improving village financial performance. This demonstrates that good village financial governance relies heavily on transparency, accountability, and an effective internal oversight system.