Whether technology and Human Resources competencies supported by periodic audits can improve Village Fund Financial Accountability

The purpose of this study has an orientation to analyze the effect use Information Technology, Human resources competence, and periodic audits that are moderated in realization Financial Accountability Bottopenno village fund Majauleng District Wajo. In order achieve formulated research orientation, uses quantitative with descriptive paradigm. Sources data used primary obtained through distribution questionnaires secondary internet district data. Methods analysis exist using multiple linear regression Moderated Regression Analysis (MRA). results revealed Technology Resource competence a positive significant influence on financial accountability fund. Periodic can also be moderator between information technology utilization funds.