Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Dana Desa dengan Internal Control sebagai Variabel Moderasi

Abstract

This study aims to analyze the influence of transparency and accountability on village fund management and to examine the role of internal control as a moderating variable in village governments in Tabongo District, Gorontalo Regency. This study employed a quantitative approach with a causal associative research design. The population consisted of 110 village government officials from nine villages in Tabongo District, while 36 respondents were selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics version 26. The results indicate that transparency and accountability have a positive and significant effect on village fund management. Furthermore, internal control moderates the effect of transparency on village fund management and is classified as pure moderation, although the moderating effect weakens the relationship. Meanwhile, internal control does not moderate the effect of accountability on village fund management and is therefore classified as homologiser moderation. These findings indicate that improving the quality of village fund management is influenced by the implementation of transparency and accountability, while the effectiveness of internal control only plays a role in the relationship between transparency and village fund management.