Abstract: The large amount of village funds channeled by the central government and the frequent cases of misappropriation of village funds have raised concerns about the ability of the village government to manage village funds optimally. The accountability of village fund management is a form of accountability of the village government in implementing village fund management so that it is in accordance with the mandate of statutory regulations. The purpose of this study was to determine the effect of locus of control, prosocial behavior, village apparatus competence, and community participation in the accountability of village fund management. This research was conducted in all villages in Payangan Sub-District, Gianyar Regency, Bali Province. Respondents involved in this study were 79 village apparatus who were determined using the census sample method. Data collection in this study was carried out using a questionnaire. The data analysis technique used in this study is multiple linear regression analysis assisted by the Eviews program version 10. The results of this study indicate that internal locus of control, prosocial behavior, and community participation have a positive and significant effect on the accountability of village fund management, while the competence of village apparatus does not have a significant effect on the accountability of village fund management.
Keywords: Accountability, Village Fund, Locus of Control, Prosocial Behavior, Competence, Community Participation.
Title: The Effect of Locus of Control, Prosocial Behavior, Village Apparatus Competence, and Community Participation on Accountability of Village Fund Management
Author: I Putu Riandita, I Wayan Pradnyantha Wirasedana
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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