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All Journal Ekonomi Al-Khitmah
sisri melani
universitas islam kuantan singingi
Economics, Econometrics & Finance

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PENGARUH LATAR BELAKANG PERSONAL DAN PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PERAN DPRD DALAM PENGAWASAN KEUANGAN DAERAH sisri melani; rina andriani; M. Irwan
JURNAL EKONOMI AL-KHITMAH Vol. 7 No. 2 (2025): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v7i2.5797

Abstract

This study aims to analyze the influence of the council's personal background and knowledge of the budget on the role of the DPRD in regional financial supervision. The population used in this study is all members of the Sawahlunto City Regional House of Representatives. The sampling method in this study is census. The data of this study was obtained from a questionnaire (primary). This study uses a quantitative approach and uses a causality type. The analysis used was multiple linear regression analysis with t-test and coefficient of determination. Partially, the results of the study are that personal background (personal backround) has a positive and significant effect on the role of the DPRD in regional financial supervision, this is evidenced by a significance value of less than 5% (0.040 < 0.05), while the council's knowledge of the budget does not have significant effect on the role of the DPRD in regional financial supervision, this is evidenced by a significance value greater than 5% (0.639 > 0.05), Based on the analysis of the coherence of determination (R²), it is explained that 13.7 variables of the role of the DPRD in regional financial supervision are influenced by the variables of personal background (personal backround) and the council's knowledge of the budget and the remaining 86.3% are influenced by other factors that were not studied in this study.
Co-Authors M. Irwan Rina Andriani