Analysis of the Effect of Apparatus Competence, Organizational Commitment, Community Participation, Utilization of Information Technology and Transparency on Accountability of Village Fund Management

: The purpose of this study is to determine and analyze the effect of apparatus competency analysis, organizational commitment, community participation, use of information technology and transparency , on village fund management decisions (Village Case Study in Gempol District, Gempol Regency). The testing in this study was carried out with multiple linear regression analysis, t hypothesis test and F test. With multiple linear regression analysis in this study, b 1 = 0.273 results showed a positive influence between the variables of Apparatus Competence (X1) on Village Fund Management Accountability, b2 = 0.586 showed a positive influence between the variables of Organizational Commitment (X2) on Village Fund Management Accountability, b3 = 0.351 shows a positive influence between the variables Community Participation (X3) on Accountability of Village Fund Management, b4 = 0.233 shows a positive influence between the variables of Information Technology Utilization (X4) on Accountability of Village Fund Management, b5 = 0.421 shows a positive influence between the variables of Transparency Utilization (X5) on Accountability of Village Fund Management. As for partial hypothesis testing, the t test was used, obtained the calculated t value for the Apparatus Competency variable (X1) of 2.687, t calculate for the Organizational Commitment variable (X2) of 2.411, t calculate for the Community Participation variable (X3) of 2.


INTRODUCTION
The implementation of the Village Fund policy is implemented starting in 2015 which has been budgeted by the government for five years (2015,2016,2017,2018,2019) every year the village fund budgeting is always increased in accordance with the management carried out by the village government.3. Minimum service period of 2 years.The output of Table 33 above     From table 5 above shows a significant asymp value >level of significance of 5%, which is 0.200 (0.200> 0.05), so it is concluded that in the regression model the distribution of data is normal.

Multicollinearity Test
The multicollinearity test is to test whether the regression model found a correlation between independent variables .Based on the table above , it can be seen that the Fcalculate value of 8.520 with a significance level of 0.000 is much smaller than 0.05.This value is greater than Ftable, which is k-1 = (6-1) = 5 and (n-k-1) = (65-5-1) = 59 with a significance level of 5%, so that Ftable is obtained at 2.37 Because the value of Fcalculate > Ftable (8.520 > 2.37) so that H0 is rejected means that there is an influence of variables Apparatus Villages are villages and customary villages or referred to by other names, hereinafter referred to as Villages, are legal community units that have territorial boundaries that are authorized to regulate and manage government affairs, the interests of local communities based on community initiatives, rights of origin, and/or traditional rights that are recognized and respected in the government system of the Unitary State of the Republic of Indonesia.Village Fund is an APBN fund intended for villages that is transferred through the District APBD and prioritized for the implementation of development and empowerment of rural communities.The Village Fund aims to improve public services in villages, alleviate poverty, advance the village economy, overcome development gaps between villages and strengthen rural communities as subjects of development.The amount of budget allocation allocated directly to villages is determined 10% of and outside the Regional Transfer fund in stages and is calculated based on the number of villages and is allocated based on population, poverty rate, area and geographical difficulty.

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Figure 2. Results of Normal Chart Analysis P-P PlotSource : Primary data processed

Figure 3 .
Figure 3. Scatterplot Chart Source : Primary data processed far the model is able to explain the variation of the dependent variable.The value of the coefficient of determination is between zero and one.A small R2 value means that the ability of the independent variable to explain the variation of the dependent variable is very limited.To test the significance of multiple linear regression coefficients together using determination (R2).

Table 2 Summary of the Results of the Question Item Validity Analysis for the Validity Test of Each Variable
Analysis of the Effect of Apparatus Competence, Organizational Commitment, Community Participation, Utilization of Information Technology and Transparency on Accountability of Village Fund Management