The Role of Inspection, Delegation of Authority, and Internal Control of Village Government Performance in Beji District
Peran Inspeksi, Pendelegasian Wewenang, dan Pengendalian Internal Terhadap Kinerja Keuangan Pemerintah Desa di Kecamatan Beji
DOI:
https://doi.org/10.21070/ups.11299Keywords:
Inspection, Delegation of Authority, Internal Control, Village Government Financial PerformanceAbstract
This study aims to analyze the influence of inspection, delegation of authority, and internal control on the financial performance of village governments in Beji District. This research employed a quantitative approach using primary data collected through questionnaires distributed to 100 village government officials selected through purposive sampling. Data were analyzed using SPSS through validity tests, reliability tests, and partial hypothesis testing (t-test). The results indicate that inspection, delegation of authority, and internal control have a significant effect on the financial performance of village governments in Beji District. Among these variables, inspection has the most dominant influence. These findings suggest that strengthening supervision, implementing appropriate delegation of authority, and establishing effective internal control systems can improve the quality of village financial management, thereby supporting more effective, transparent, and accountable financial performance.
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