Pengaruh Pengetahuan Dewan tentang Anggaran terhadap Pengawasan Keuangan Daerah (APBD) dengan Komitmen Organisasi Politik, Akuntabilitas, dan Transparansi Kebijakan Publik Sebagai Variabel Moderating (Studi Empiris di DPRD Kabupaten Klaten)

Abstract

This study aims to determine the influence of organizational commitment, accountability and transparency of public policy on the relationship between knowledge about the budget of the supervisory board of the council on local finance (budget) at the DPRD Klaten. The population in this study were all members of the board who work in DPRD Klaten. The number of samples in this study were 48 respondents. Methods of sample collection using sampling techniques saturated. The analytical tool used include validity and reliability test, normality test, multicollinearity, heteroscedasticity test, multiple linear test, F test, t test, and test keofisien determination R2. Based on the results of data analysis can be concluded that the knowledge of the board about the budget affect the supervisory board in the financial area, so that H1 is accepted. Organizational commitment affect the relationship of knowledge about the budget council with the board on financial supervision area, so that the H2 and H3 accepted. Accountability does not affect the relationship of knowledge about the budget council with the board on financial supervision area, so 42 and 53 rejected. Transparency of public policy affect the relationship of knowledge about the budget council with the board on financial supervision area, so that H6 and H7 accepted