The Effect of Accounting Understanding, Understanding Of Laws and Internal Control Systems on Village Fund Management Accountability In Villages In Pancur Batu District, Deli Serdang Regency

Abstract

The purpose of the study is to determine the impact of the understanding of accounting, the understanding of the law and the internal control system on the accountability of village funds management in Pancur Batu, Deli Serdang Regency. Using primary data, this kind of research is quantitative. The population in this study were the Secretary, Head of Finance, Head of Government in the village in Pancur Batu Subdistrict with sampling using purposive sampling method which amounted to 75 respondents. Descriptive statistics were employed as the data analysis method in this study. primary data quality test was carried out by researchers by conducting validity and reliability tests, classical assumption tests were carried out by researchers by conducting normality tests, multicollinearity and heteroscedasticity tests. multiple linear regression analysis, hypothesis testing was carried out by researchers by conducting partial t tests and simultaneous F tests using the SPSS version 26 application. The results of this study individually show that Accounting Understanding, Understanding the Law and Internal Control Systems have a positive and significant effect on the Accountability of Village Fund Management.