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All Journal AKUNTABILITAS MODUS-Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Manajemen & Keuangan JMM (Jurnal Masyarakat Mandiri) Martabe : Jurnal Pengabdian Kepada Masyarakat BULETIN AL-RIBAATH Jurnal Samudra Ekonomi dan Bisnis Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal Akuntansi dan Governance Global Science Society International Journal of Educational Review, Law And Social Sciences (IJERLAS) Rengganis Jurnal Pengabdian Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Mahseer : Jurnal Ilmu-ilmu Perairan dan Perikanan Jurnal Transformasi Administrasi Optimal: Jurnal Ekonomi dan Manajemen Transformasi: Journal of Economics and Business Management Jurnal Mahasiswa Akuntansi Samudra Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung Jurnal Manajemen Riset Inovasi Jurnal Pengabdian Masyarakat Bangsa Depik Jurnal Ilmu-Ilmu Perairan, Pesisir dan Perikanan Journal of Management and Social Sciences Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal GAMMA-PI Riset Akuntansi dan Keuangan Indonesia Depik Jurnal Ilmu-Ilmu Perairan, Pesisir, dan Perikanan Proceeding Of International Conference On Education, Society And Humanity Jurnal Perikanan J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Afrah Junita
Akuntansi, Fakultas Ekonomi, Universitas Samudra
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Journal : Riset Akuntansi dan Keuangan Indonesia

 1 
PARLIAMENT OVERSIGHT ON LOCAL GOVERNMENT FINANCIAL MANAGEMENT: An Empirical Evidence Abdullah, Syukriy; Junita, Afrah; Reza, Mirza Khairul; Mautia, Tuti
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11687

Abstract

The purpose of this study is to explain the effect of the Political Background (PB) and Regulation Understanding (RU) on the Local Financial Oversight (LFO) by the Local House of Representatives (Dewan Perwakilan Rakyat Daerah/DPRD) of Pidie Regency, Aceh, moderated by Public Accountability (PA) and the Public Transparency (PT). Agency perspective is used to explain the phenomena and problems studied. Respondents in this study were 32 members of the DPRD involved in LFO and primary data obtained from questionnaires distributed to them. The model used is multiple linear regression with moderating. The results showed that PB had an effect on LFO, while the RU variable had no effect. Another finding is PT moderates the relationship PB with LFO. Key words: local financial oversight, political background, local government budget, public accountability, public transparency, agency theory.
PARLIAMENT OVERSIGHT ON LOCAL GOVERNMENT FINANCIAL MANAGEMENT: An Empirical Evidence Syukriy Abdullah; Afrah Junita; Mirza Khairul Reza; Tuti Mautia
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11687

Abstract

The purpose of this study is to explain the effect of the Political Background (PB) and Regulation Understanding (RU) on the Local Financial Oversight (LFO) by the Local House of Representatives (Dewan Perwakilan Rakyat Daerah/DPRD) of Pidie Regency, Aceh, moderated by Public Accountability (PA) and the Public Transparency (PT). Agency perspective is used to explain the phenomena and problems studied. Respondents in this study were 32 members of the DPRD involved in LFO and primary data obtained from questionnaires distributed to them. The model used is multiple linear regression with moderating. The results showed that PB had an effect on LFO, while the RU variable had no effect. Another finding is PT moderates the relationship PB with LFO. Key words: local financial oversight, political background, local government budget, public accountability, public transparency, agency theory.
Co-Authors Ade Sabila Adnan Achmad Agus Putra AS Agustina Nurul Fajriah Aina Maghfirah Al Miftahul Husna Aldi Septian Putra Aldi Suransyah Amelia Andiny, Puti Andiny, Puty Andre Revaldo Ardiana, Nova Armita Aryanti, Desi Asnita Juliana Tampubolon Azhar Maksum Azhar, Iqlima Cut Dessina Dea Selvani Desi Aryanti Dessina, Cut Detia Octora Shenia Dewi Rosa Indah Diki Wahyudi Ellidar, Ellidar Endryeni M Ersalina Fairus Fairus, Fairus Fairus, Fairus Fazarila Fazarila Fevi Prastika Dewi Firhan Baihaqi Harahap Ghina Adhha Haura gustiana, cut Hasby Hasby Haura, Ghina Adhha Heru Fahlevi Hidayana, Hidayana Ilham Safari Imelda Husna Indah Putri Indriani Inge Tasya Lonita Iqlima Azhar Iqlima Azhar Isma, Muhammad Fauzan Junita Safitri Kesuma Puja Lestari Kiki Halida Batubara Kinanti Purnama Pasaribu Lubis, Nasrul Kahfi Lubis, Nasrul Kahfi Maghfira Yumna Zalia Mahariyani Malisa Malisa Masnul, Mazli Wardhani Maulia Safrina Mautia, Tuti Mayang Murni Meutia, Rita Mirza Khairul Reza Muhammad andriansyah Muhammad Fauzan Isma Muhammad JAMIL Muhammad Jamil Muhammad Ridla Muhammad Salman Muhammad Salman Muhammad Salman Nadiatul Aqsa Nasrul Kahfi Nasrul Kahfi Lubis Nasution, Nurul Izza Navia, Zidni Ilman Novia Veronika Nur Ainun Nuriansyah Putra Nurlia, Siti Nurliza Lubis Nursamsu Nursamsu Nursamsu Nursamsu Nurul Arifin Nurul Izza Nasution Puteri, Makhfirah Puti Andiny Puti Andiny Putri Ratu Ayu Siahaan Qori Vebriani Rahmad Tantawi Rahmad Tantawi Rahmi Meutia Rahmi Meutia Ramadani, Indah ramadhan, tiara Ramansyah, Diki Rambis Kelia Lestari Br. Karosekali Karosekali Reiky Andika Reza Aulia Hasibuan Reza, Mirza Khairul Rina Bukit Riny Chandra Rizkina Rozalina Rozalina Rozalina, Rozalina Rozalina Ruhmana Syakinah Salman Salman Saputra, Aldi Sari, Virta Silva Humaira Silvia Frastika Khan Sintiani Sintiani Siti Aisya Sri Ertina Suci Wulandari Suransyah, Aldi Suroso, Serli Safitri Syawaluddin Syawaluddin SYUKRIY ABDULLAH Syukriy Abdullah Syukriy Abdullah Teuku Muhamad Nuzul Akmal Tumangger, Afda Laris Tuti Mautia Tuti Meutia Umi Sefiana Barokatul Aulia Wahyuningsih, Puji Zufri Zulyatami Lestari