Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia

Research Article

The Role of the Internal Control System in Strengthening the Relationship between the Use of Information Technology, Accountability, and Village Government Performance

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  • @INPROCEEDINGS{10.4108/eai.4-11-2022.2329847,
        author={Ratih  Purnamasari and Agus Ismaya Hasanudin and Rudi  Zulfikar and Dadan  Ramdhani},
        title={The Role of the Internal Control System in Strengthening the Relationship between the Use of Information Technology, Accountability, and Village Government Performance},
        proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia},
        publisher={EAI},
        proceedings_a={ICOSTELM},
        year={2023},
        month={9},
        keywords={utilization of information technology accountability internal control system the village government performance},
        doi={10.4108/eai.4-11-2022.2329847}
    }
    
  • Ratih Purnamasari
    Agus Ismaya Hasanudin
    Rudi Zulfikar
    Dadan Ramdhani
    Year: 2023
    The Role of the Internal Control System in Strengthening the Relationship between the Use of Information Technology, Accountability, and Village Government Performance
    ICOSTELM
    EAI
    DOI: 10.4108/eai.4-11-2022.2329847
Ratih Purnamasari1,*, Agus Ismaya Hasanudin1, Rudi Zulfikar1, Dadan Ramdhani1
  • 1: Universitas Sultan Ageng Tirtayasa, Indonesia
*Contact email: Ratih.purnamasari@untirta.ac.id

Abstract

This research aims to determine the role of the internal control system (ICS) in moderating the relationship between the use of information technology and accountability for village government performance. For hypothesis testing, this study employs a quantitative approach. This research instrument is a questionnaire, which the respondents fill out. This study's population consisted of all village officials in the District of Serang Regency. Purposive sampling was used in this study, with 174 respondents, and the data were analyzed using a structural equation model (SEM). According to the findings of this study, an internal control system can strengthen the relationship between the use of information technology and accountability for village government performance. The implications of this research can assist policymakers in developing regulations to improve the performance of the Indonesian public sector.