Pengaruh Pengetahuan Dewan Tentang Anggaran Terhadap Pengawasan Keuangan Daerah Dengan Komitmen Organisasi, Partisipasi Masyarakat Dan Transparansi Kebijakan Publik Sebagai Variabel Moderating (Studi Empiris Pada Dprd Kota Surakarta)

Nugrahani, Isnaini Pinto and -, Dra. Nursiam, M.H., Ak., CA (2018) Pengaruh Pengetahuan Dewan Tentang Anggaran Terhadap Pengawasan Keuangan Daerah Dengan Komitmen Organisasi, Partisipasi Masyarakat Dan Transparansi Kebijakan Publik Sebagai Variabel Moderating (Studi Empiris Pada Dprd Kota Surakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Local budget financial control is the authority of the board to supervise the implementation of regulations, oversee the APBD, oversee the policies and perfomance of local governments in carrying out regional development. The purpose of this research is to intended to identify the impact of the knowledge of the regional legislative assembly on the regional financial control withorganizational commitment, public participation and transparency of public policy as a moderating variable. The population is all members of local parliament (DPRD) in Surakarta city.The sample was selected by using saturated sampling, covering all of the members of Regency Legislative Assembly with the total number of 45respondents.The data were quantitative data; the data were collected from the primary source.The data collection method used was questionnaire 2 measured using Likert scale. The techniques of data analysis were validity test, reliability test, normality test, multicolinearity test, heteroscedasticity test, multiple linear regressions, Moderated Regression Analysis (MRA) using SPSS 21.0 program for Windows. The result of the study showed that the knowledge of the regional legislative assembly significantly affected the local budget control and organizational commitment, public participation, and transparency in public policy do not affect the relationship between budget knowledge and the control finance.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Knowledge of the Regional Legislative Assemblyl, organizational commitment, public participation, transparency in public policy, and Local Budget Financial Control.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ISNAINI PINTO NUGRAHANI
Date Deposited: 14 Nov 2018 03:22
Last Modified: 14 Nov 2018 03:22
URI: http://eprints.ums.ac.id/id/eprint/68999

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