Image of Pengaruh Latar Belakang Anggota Dewan Dan Pengetahuan Dewan Tentang Anggaran Terhadap Pengawasan Keuangan Daerah (Apbd) Dengan Akuntabilitas Publik Dan Transparansi Kebijakan Publik Sebagai Variabel Moderating (Studi Empiris Pada Dprd Kota Dumai)
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Pengaruh Latar Belakang Anggota Dewan Dan Pengetahuan Dewan Tentang Anggaran Terhadap Pengawasan Keuangan Daerah (Apbd) Dengan Akuntabilitas Publik Dan Transparansi Kebijakan Publik Sebagai Variabel Moderating (Studi Empiris Pada Dprd Kota Dumai)

This study aims to analyze and prove empirically the influence of the background
of board members and board knewledge about the budget on the supervision of regional
finances (APBD) with public accountability and public policy transparency as
moderating variables in the city council dumai. The sample in this study used a saturated
sample that is all members on the peoples council of dumai city. Data collection was
done by survey method through quetionnaire. Data analysis methods used to test the
hypothesis of this studi are multiple regression and moderating regression using SPSS
program. The result of the study indicate that the background of board members and the
board’s knowledge of budgets affect local financial oversight with significant values of
0.000 and 0.000 respectively. Public accountability affects the relationship between the
background of the members of the board to the supervision of regional finances with a
significance value of 0.047. The transparency of public policy affect the relationship
between the background of the board members to the supervision of regional finances
with a significance value of 0.040. Public accountability affect the relationship between
council’s budget knowledge on regional financial supervision with a significance value of
0.001. Public policy transparency affects the relationship between board’s budget
knowledge on regional financial supervision with a significance value of 0.001.
Keywords: Background, Knowledge, Public accountability, Public policy transparency
and Supervision.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0319)
02 03. 117 (0319)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0319)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
x, 76 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 117 (0319)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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