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