THE EFFECT OF INTERNAL AUDIT AND SUPERVISION ON TRANSPARENCY OF VILLAGE FUND BUDGET MANAGEMENT WITH PUBLIC ACCOUNTABILITY AS A MODERATION STUDY IN BANGGAI REGENCY

Abstract

This study aims to analyze the influence of internal audit and supervision on transparency in Village Fund budget management, with public accountability as a moderating variable. The increasing allocation of Village Funds demands transparent and accountable management to minimize the potential for irregularities. This research was conducted in Banggai Regency, Central Sulawesi Province, with village governments as the analysis unit. The research method used was a quantitative survey approach. Primary data were obtained from questionnaires distributed to village officials and relevant parties involved in Village Fund management. Data analysis techniques used multiple linear regression and Moderated Regression Analysis (MRA) to test the role of public accountability as a moderating variable. The results indicate that internal audit and supervision have a positive effect on transparency in Village Fund budget management. Furthermore, public accountability has been shown to strengthen the influence of internal audit and supervision on transparency. These findings suggest that transparency in Village Fund management will be more optimal if supported by an internal audit system, effective supervision, and a high level of public accountability. This research is expected to serve as a reference for local governments in improving village financial governance.