PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Empiris pada Desa-desa di Kabupaten Kuantan Singingi)

Abstract

This study aims to determine the effect of apparatus competency, village government organizational commitment, use of information technology and community participation on village fund management accountability.The research was conducted in several villages in Kabupaten Kuantan Singingi, namely Kecamatan Pangean, Kecamatan Benai and Kecamatan Sentajo Raya. The research was carried out in 2021 until it was completed. The population in this study were 48 villages in Kuantan Singingi Regency. The sample in this study were village government officials in Kecamatan Pangean, Kecamatan Benai and Kecamatan Sentajo Raya, totaling 48 villages where for one village 3 respondents were taken from each village with the criteria of the Village Head, Secretary and Head of Finance. So that the samples taken in this study were 144 respondents. The sample was selected using the purposive sampling method, while the data analysis used multiple linear regression.The results of the study concluded that the variables of apparatus competence (X1), organizational commitment (X2), utilization of information technology (X3) and community participation (X4) affected the accountability of village fund management in Kabupaten Kuantan Singingi.

Keywords: Apparatus Competence, Organizational Commitment, Utilization of Information Technology, Community Participation, Village Fund Management Accountability.