PENGARUH PERSONAL BACKGROUND,POLITICAL BACKGROUNDDAN PEMAHAMAN ANGGOTA DPRA TENTANG PENGELOLAAN KEUANGAN ACEH TERHADAP FUNGSI PENGAWASAN PELAKSANAAN ANGGARAN LEGISLATIF DI PEMERINTAH ACEH - Fenny Silfia Putri, Hasan Basri, Muhammad Arfan. (Jurnal Akuntansi, 2016)
Abstrak: Penelitian ini bertujuan untuk menguji pengaruh Personal background, Political backgrounddan pemahaman anggota DPRA tentang pengelolaan keuangan Aceh terhadap fungsi pengawasan pelaksanaan anggaran legislatif di Pemerintah Aceh,baik secara bersama-samamaupun parsial. Penelitian ini dilatar belakangi oleh fakta bahwa latar belakang individu berpengaruh terhadap perilaku individu dalam aktivitas politik. Populasi penelitian ini adalah seluruh anggota DPRAPeriode 2014-2019 Provinsi Aceh. Metode pengambilan sampel adalah sensus, di mana seluruhpopulasi menjadisampel penelitian. Jumlah respondenyang berhasildiperoleh adalah 76 orang.Sumber data yang digunakan adalah data primer, denganteknik pengumpulan data melaluipenyebaran kuisionerkepada responden.Penelitian ini merupakan  pengujian hipotesisdengan menggunakan metode analisis regresi linear bergandayang bertujuan untuk mengukur pengaruh dua atau lebih variabel bebas (independent)dan variabel terikat (dependent). Hasil penelitian baik secara bersama-sama maupun parsial mendukung hipotesis penelitian bahwa personal background, political background, dan pemahaman anggota DPRA tentang pengelolaan keuangan Aceh, berpengaruh terhadap fungsi pengawasan pelaksanaan anggaran legislatif di Pemerintah Aceh. Kata Kunci:Personal Background,Political Background,Pengelolaan Keuangan, Fungsi Pengawasan legislatif.Abstract: The Purpose of this study is to examine the effect of Personal background, Political background and understanding of the members of the provincial parliament of Aceh concerning the financial management of Aceh on the legislative budget implementation oversight function in the Government of Aceh, either simultaniously or partially. This research was motivated by the fact that the individual's background influence the behavior of individuals in political activity. The population of this study were all members of provincial parliament of Aceh Province Period 2014-2019. The sampling method was census, in which the entire population as sample. The number of respondents who successfully obtained are as many as 76 people. Source data used are primarydata, with data collection through questionnaires to the respondents. This study is hypothesis testing using multiple linear regression analysis method that aims to measure the impact of two or more independent variables (independent) and the dependent variable (dependent. The results of both studies simultaniouslyand partially support the research hypothesis that the Personal background, Political background, and understanding of the members of the provincial parliament of Aceh concerning the financial management of Aceh, affect on the legislative budget implementation oversight function in the Government of Aceh.Keywords: Personal Background, Political Background, Financial Management, legislative oversight function