DETERMINASI HUBUNGAN PENGETAHUAN DEWAN TENTANG ANGGARAN DENGAN PENGAWASAN DEWAN PADA KEUANGAN DAERAH(APBD) (Studi Empiris Pada DPRD Kota/Kabupaten dan DPRD Provinsi Jawa Tengah)

Abstract

This study aims to test the relationship determination of the councilor’s knowledge about budget with council’s oversight upon regional finance (budget). In this study, researchers examined the relationship of councilor’s knowledge about the local finance, on the supervision of local finance as well as using a moderating variable such as accountability, transparency of public policy and community participation and organization commitment, whether it can affect members of the council in monitoring local finances. Collecting data using primary data through questionnaires given directly to respondents in this case councilor toward four councilor’s tenure 2009-2014, which is used as the test sample using the validity, reliability, and classical assumption tests, as well as within hypothesis testing using simple regression test. The results of this study indicated that the councilor’s knowledge variable about the budget and variables of accountability moderation, public policy transparency, public participation and organizational commitment have positive influence on councilor supervisory upon local finance (budget)