Factors affecting accountability village fund management

Abstract

The purpose of this study is to investigate whether or not the accountability of village fund management is affected by factors such as prosocial behaviour, the competency of apparatus, internal control, and external pressure. All of the village fund managers that work for the 13 different village governments located in the Gunungkidul Regency of the Special Region of Yogyakarta make up the sample for this study. Purposive sampling was utilized as the method of choice for data collection in this investigation. According to PERMENDAGRI No. 20 of 2018, the sample for this study consists of 87 people who are authorities in their respective villages and are involved in the management of village money. Quantitative data are used in this investigation for the data type. The research relied on primary data collected through the use of the questionnaire method as its primary source of information. Descriptive statistics, data quality tests, and hypothesis testing are the methods of data analysis that were utilized throughout the course of this study.