THE EFFECT OF COMPETENCE, COMMITMENT, AND REGULATION ON THE ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT WITH MODERATED SPIRITUALITY

The decentralization of the village to demand that the financial management of the village made accountable. This study aims to determine the effect of competence, commitment, and regulation on the accountability of village financial management with moderated spirituality. The population in this study were 238 village heads in Bone regency. Sample selection method used is convenience sampling, so that obtained sample of 180 village heads. The data obtained were analyzed using Moderated Regression Analysis (MRA). The results of this study showed that (1) competence has a positive effect on the accountability of village financial management, (2) commitment has a positive effect on the accountability of village financial management, (3) regulation has a positive effect on the accountability of village financial management, (4) spirituality can strengthen the effect of competence on accountability of village financial management, dan (5) spirituality can strengthen the effect of commitment on accountability of village financial management.