GSJ: Volume 8, Issue 1, January 2020, Online: ISSN 2320-9186 www.globalscientificjournal.com The Effects of Competence and Internal Control Systems on The Accountability of Village Financial Management with Organizing Commitmen as Moderation Variables Muhammad Harianto Saad Department of Accounting, Faculty of Economics and Business Hasanuddin University, Indonesia Arifuddin Department of Accounting, Faculty of Economics and Business Hasanuddin University, Indonesia Ratna Ayu Damayanti Department of Accounting, Faculty of Economics and Business Hasanuddin University, Indonesia Abstrack—This study aims to determine the effect of competence and internal control systems on village financial management accountability with moderate organizational commitment. The population in this study was 120 Technical Implementer in Village Financial Management in Barru District. Sample selection method used was convenience sampling, samples of 120 Technical Implementer in Village Financial Management. This data obtained were analyzed using Moderated Regression Analysis (MRA). The results of this study indicate that (1) competence has a positive effect on the accountability of village financial management, (2) internal control system has a positive effect on the accountability of village financial management, (3) organizational commitment can be moderate the effect of competence on accountability of village financial management, and (4) Organizational commitment can be moderate the effect of internal control system on accountability of village financial management. Therefore, the government should consider these aspects in formulating strategies to support accountability of village financial management. Keywords—competence, internal control system, organizational commitment, accountability of village financial management. I. INTRODUCTION The concept of accountability in Indonesia is not new. Almost all government institutions and institutions manage the concept of accountability. Public accountability is the foundation for the process of good governance. The existence of public accountability, each officer must be able to provide true and complete information for the performance assessment carried out by the community, organization, or group of service users. According to Mardiasmo (2002: 20), public accountability is the responsibility of the trustee (agent) to provide responsibility, present, report and discuss all activities and activities that are his responsibility for the aid provider (the principal) who has the right and assistance to hold responsibility the. This statement states the importance of public sector accountability research in order to increase the accountability of government institutions in providing accountability that is accountable and in accordance with applicable regulations. The reform era has made the discourse of good governance or good governance become the main thing that must be considered by every nation. The development of the national and international strategic environment that we face recently and the future will come, demanding a change in the paradigm of governance, nation building and relations between nations. For the sake of realizing good governance, regional GSJ: Volume 8, Issue 1, January 2020 ISSN 2320-9186 332 GSJ© 2020 www.globalscientificjournal.com