PENGARUH PENGETAHUAN ANGGARAN TERHADAP PENGAWASAN APBD DENGAN TRANPARANSI KEBIJAKAN PUBLIK SEBAGAI VARIABEL MODERATING (Studi Empiris di Propinsi Bengkulu)

Halimatusyadiah, Halimatusyadiah (2014) PENGARUH PENGETAHUAN ANGGARAN TERHADAP PENGAWASAN APBD DENGAN TRANPARANSI KEBIJAKAN PUBLIK SEBAGAI VARIABEL MODERATING (Studi Empiris di Propinsi Bengkulu). INTEREST, XI (02). pp. 28-36. ISSN 1410-8828

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Abstract

This research was aimed (1) to examine the influence of the knowledge of council member about the budget toward the controlling of Regional Income and Cost Budget (APBD), (2) to examine the influence of public policy transparency toward relationship between the knowledge of council about the budget with the controlling of APBD. The respondent of this research was the member of council who evaluated and legalized the APBD in Bengkulu Province. The examination was done by using simple regression and by using Moderated Regression Analisis (MRA). The result of the research indicated that the knowledge of budget influenced significantly toward the controlling of APBD done by the council. While the transparency of public policy did not moderate the relationship of council member about the budget with the controlling of APBD but it functions more as independent variable.

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