Pengaruh Pengetahuan Dewan Tentang Anggaran terhadap Pengawasan Keuangan Daerah dengan Variabel Pemoderasi Partisipasi Masyarakat dan Transparansi Kebijakan Publik

Utami, Kurnia and Syofyan, Efrizal (2013) Pengaruh Pengetahuan Dewan Tentang Anggaran terhadap Pengawasan Keuangan Daerah dengan Variabel Pemoderasi Partisipasi Masyarakat dan Transparansi Kebijakan Publik. Jurnal Wahana Riset Akuntansi, 1 (1). pp. 1-24. ISSN 2338-4786

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Abstract

Supervision of local finance is a major problem for each region to create regional autonomy. Public expectation that financial management is going well one of them in terms the area of financial control. But in reality there are still problems concerning the area of financial control misuse of local funds with a variety of modes. Financial supervisory council areas affected by the knowledge of the budget and moderated by public participation and transparency in public policy. The author wanted to determine the effect of these factors on the area of financial control. To test this hypothesis the author uses primary data. Technical analysis of the data using moderated regerssion analysis (MRA). After the data was analyzed it was found that the board had no significant knowledge positively to the area of financial control. Society participation had no significant positive effect on knowledge relations council about the budget and financial control area. Transparency of public policy have a significant positive impact on the relationship of knowledge council about the budget and financial control area. for further research, the sample should be extended to all districts and cities in West Sumatra.

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