Purnamasari, Ratih and Hasanudin, Agus Ismaya and ZULFIKAR, Rudi and Ramdhani, Dadan (2022) The role of the internal control system in strengthening the relationship between the use of information technology, accountability, and village government performance. Icostelem.

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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. Keywords: Utilization of Information Technology, Accountability, Internal Control System, The Village Government Performance

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