An analysis of the impact of accounting information technology usage, planning, implementation, and administration factors on the financial accountability of village-owned enterprises (BUM Desa)

This research aims to understand and examine the impact of accounting information technology, including its planning, implementation, and administration, on financial accountability. This research applies descriptive quantitative analysis methods. using multiple linear regression analysis tools, a validity test, a reliability test, a partial test (t test), a simultaneous test (f test), a correlation coefficient test (R test), and a coefficient of determination test (R2). The equation of this research is Y = 0,938 + 0,263X₁ + 0,214X₂ + 0,319X₃ + e. Based on the results of the f test for independent variables, it is known that the significance value for the variables Use of Accounting Information Technology (X₁), Planning (X₂), and Implementation ad Administration (X₃) is 0.000 < 0.05, and the calculated f value > f table (17.192 > 2 .71). So it can be concluded that all independent variables, use of accounting information technology (X₁), planning (X₂), and implementation and administration (X₃) simultaneously influence financial accountability (Y).