Pengaruh persepsi Anggota Dewan tentang partisipasi masyarakat dan transparansi kebijakan publlik terhadap hubungan antara persepsi Anggota Dewan tentang pengetahuan anggran dengan pengawasan keuangan daerah

Oleh :
Rulli Damayanti - F1301121 - Fak. Ekonomi dan Bisnis

ABSTRAK The influences of Council’s knowledge on regional financial control have been examined in several accounting studies with conflicting result. The conflicting result may reflect the influence of a contingency variable. A contingency variable in this research is moderating variable. This study investigated the influence Council’s perception about budget knowledge on regional financial control (APBD), in which Council’s perception about the public participation and public policy transparency is treated as moderating variable. The responses of 48 Council’s consist of C Commission and Budget Commission, drawn from a cross DPRD in ex-Surakarta Residence, to a questionnaire survey, were analyzed by examining the multiple regression model. The result in first hypothesized, indicated that Council’s perception about budget knowledge influence the regional financial control (APBD), second hypothesized, indicated influence that interaction between Council’s perception about budget knowledge with Council’s perception about public participation had a significant effect on regional financial control (APBD), and third hypothesized, indicated that interaction between Council’s perception about budget knowledge with Council’s perception about public policy transparency had not a significant effect on regional financial control (APBD). Base on hypothesized test, the result show that Council’s perception about public participation moderated the relationship between Council’s knowledge about budget and regional financial control (APBD), but Council’s perception about the public policy transparency not moderated the relationship between Council’s perception about budget knowledge and regional financial control (APBD). Keyword: Council’s perception about budget knowledge, Council’s perception about public participation, Council’s perception about public policy transparency, and regional financial control.