Pengaruh Pengetahuan Dewan Tentang Anggaran Terhadap Pengawasan Keuangan Daerah (Studi Empiris Pada DPRD Provinsi Jawa Tengah dan DPRD Kabupaten Karanganyar)

Abstract

This study aimed to analyze the effect of the budget knowledge to the financial control region with the moderatoring variables: organizational commitment, accountability, participation, and transparency of public policy. The population is all members of local parliament (DPRD) in Central Java Province and District Karanganyar. Sampling technique used census. The number of respondents were 145 parliament with respond rate 58,62%. The data analysis used multiple regression analysis. The results showed that budget knowledge affects significantly the financial control region with a significance value of 0,006. The results also showed that organizational commitment, accountability, public participation, and transparency in public policy do not affect the relationship between budget knowledge and the control finance. Therefore this study supported another studies before.