Accountability in Village Government: The Role of the Internal Control System as Moderation

Sesi Hidayati, Yesi Mutia Basri and Novita Indrawati

Journal of Business and Social Review in Emerging Economies, 2023, vol. 9, issue 2, 73-84

Abstract: Objective: The importance of accountability to the Village Government has become the concern of various parties. This study evaluates how village apparatus competence, leadership style, and IT utilization encourage the village governments to be more responsible toward their mandate. It also examines how the internal control system might moderate.Design/Methodology/Approach: This survey research study examines 178 villages in the Indagiri Hulu Regency, Indonesia. A total of 64 villages were selected as samples using a stratified random sampling technique. SEM with PLS was used to analyze the data of the present study.Findings: The finding shows that the village apparatus competency, leadership style, and information technology could improve accountability. Internal controls can offset the effects of competency, leadership style, and information technology on village financial accountability.Implication/Originality/Value: Thus, this study contributes that the village government can improve internal control to increase the village government’s accountability.

Keywords: Competence; Leadership Style; Utilization of Information Technology; Implementation of Internal Control Systems; Accountability (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:src:jbsree:v:9:y:2023:i:2:p:73-84

DOI: 10.26710/jbsee.v9i2.2597

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