COST MANAGEMENT KNOWLEDGE SEBAGAI PEMODERASI HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN KINERJA APARATUR PEMERINTAH SULAWESI TENGAH

The purpose of this study is to identify the process of transfer of knowledge available to village government officials in Central Sulawesi. Identify the obstacles that occur during the process of applying knowledge transfer to village government officials in Central Sulawesi. to village government officials in Central Sulawesi and Identify the relationship between the accountability of village government officials and the transfer of knowledge that occurred to village government officials in Central Sulawesi. This study uses explanatory research, a research site in Sigi Regency with a total sample of 61 samples using random sampling. The analysis technique used is Multiple Linear Regression, hypothesis testing using a significance level α = 0.05 with the help of the SPSS version 16.00 program. Test the validity of the corrected item-total correlation technique with a minimum requirement of r = 0.3. Reliability test using Cronbach Alpha coefficient with a coefficient α> 0.6. The results of the analysis of hypothesis testing of the Apparatus Competency variable have no significant effect on Accountability in the Management of ADD, while the Internal Control System variable has a positive influence on Accountability in the Management of ADD.