Analisis Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Dana Desa di Kabupaten Asahan dengan Sumber Daya Manusia sebagai Variabel Moderasi

Abstract

This study aims to identify and analyze the factors that influence the financial management accountability of village funds in Asahan district with human resources as a moderating variable. The population was 177 respondents villages in Asahan District and this study uses the slovin formula in drawing the number of samples. The data were processed by using Structural Equation Modeling (SEM) with Smart – PLS 3.0. The study found that human resources can moderate the influence of the effectiveness of internal control, organizational comimitment, information asymmetry, comunicaty participation, the use of information technology on the accountability of village fund financial management in Asahan district.