PENGARUH AUDIT INTERNAL DAN PENGAWASAN TERHADAP TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA DI DESA SINDANGLAUT KECAMATAN LEMAHABANG KABUPATEN CIREBON

Abstract

This study aims to determine and analyze the influence of internal audit and supervision on the transparency of village fund allocation management in Sindanglaut Village. The type of research used in this study is quantitative research with a survey method. Data were obtained through questionnaires distributed to 40 respondents. The population and sample in this study were 13 Sindanglaut village officials and 27 Sindanglaut village residents who often participated in the internal audit process. Based on the data obtained and the test results using SPSS 25 using the multiple regression analysis method. The results of the study indicate that internal audit has a positive but insignificant effect on the transparency of village fund allocation management. Supervision has a significant positive effect on the transparency of village fund allocation management