The Effect of Community Participation, Competency of Employees, Utilization of Information Technology, and Internal Control Systems on Fund Accountability

ABSTRACT : The purpose of this study was to obtain empirical evidence regarding the effect of community participation, employee competence, the use of information technology, and internal control systems on the accountability of village funds. This research was conducted in West Selemadeg, Tabanan, Bali, Indonesia. The number of samples taken was 99 respondents, with a saturated sample method. Data collection through questionnaires was measured using a 5-point Likert scale. The data analysis technique used is multiple linearregression. Based on the results of the analysis, it was found that community participation, employeecompetence, use of information technology and internal control systems had a positive effect on theaccountability of village funds.Keywords: community participation, employee competence, use of information technology, internal controlsystems, funds accountability