PENGARUH AUDIT INTERNAL DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PERWUJUDAN GOOD VILLAGE GOVERNANCE

Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh audit internal dan kualitas sumber daya manusia terhadap perwujudan good village governance pada desa-desa di Kecamatan Merigi Kelindang, Kabupaten Bengkulu Tengah. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik survei melalui penyebaran kuesioner kepada aparatur desa. Data yang diperoleh dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa audit internal memiliki pengaruh positif dan signifikan terhadap good village governance. Demikian pula, kualitas sumber daya manusia memberikan pengaruh yang positif dan signifikan terhadap tata kelola pemerintahan desa yang baik. Secara simultan, kedua variabel tersebut memberikan kontribusi yang besar terhadap terwujudnya transparansi, akuntabilitas, dan partisipasi masyarakat dalam pemerintahan desa. Penelitian ini menegaskan pentingnya penguatan sistem pengawasan internal dan pengembangan kapasitas aparatur desa guna menciptakan tata kelola yang efektif dan berintegritas.

This research aims to analyze the influence of internal audit and the quality of human resources on the realization of good village governance in villages located in Merigi Kelindang District, Central Bengkulu Regency. The study employed a quantitative approach with a survey method using questionnaires distributed to village officials. The collected data were analyzed using multiple linear regression. The findings indicate that internal audit has a positive and significant influence on good village governance. Similarly, the quality of human resources also has a positive and significant effect on effective village administration. Simultaneously, both variables contribute significantly to fostering transparency, accountability, and community participation in village governance. This study highlights the importance of strengthening internal control systems and improving the capacity of village officials to achieve effective and ethical governance.