Year: 2023 | Month: September | Volume: 10 | Issue: 9 | Pages: 242-252
DOI: https://doi.org/10.52403/ijrr.20230926
Analysis of Factors Affecting Village’s Financial Management Accountability in the Asahan District with Human Resources as a Moderation Variable
Dalilah Siagian1, Idhar Yahya2, HB. Tarmizi3
1,2,3Department of Accounting, Faculty of Economics and Business, Universitas Sumatera Utara, Indonesia
Corresponding Author: Dalilah Siagian
ABSTRACT
This study aims to identify and analyze the factors influencing the financial management accountability of village funds in the Asahan district, with human resources as a moderating variable.
This study has a population of 177 villages in the Asahan District, and this research uses the Slovin formula in taking the number of samples. Data management in this study used the Structural Equation Modeling (SEM) test using Smart - PLS 3.0.
This study found that human resources can moderate the influence of the effectiveness of internal control, organizational commitment, information asymmetry, society participation, and information technology on the accountability of village fund financial management in the Asahan district.
Keywords: human resources, internal control, organizational commitment, information asymmetry, society participation, utilization of information technology.
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