Accounting Analysis Journal
Vol 2 No 3 (2013): August 2013

FAKTOR-FAKTOR YANG MEMPENGARUHI PERAN DPRD DALAM PENGAWASAN KEUANGAN DAERAH




Article Info

Publish Date
12 Aug 2013

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh personal background, political background dan pengetahuan dewan tentang anggaran terhadap peran DPRD dalam pengawasan keuangan daerah. Populasi penelitian ini adalah seluruh anggota DPRD Kabupaten Purworejo sejumlah 45 orang. Metode analisis data penelitian ini yaitu analisis regresi berganda. Hasil pengujian menunjukkan Pendidikan dan pelatihan, pengalaman organisasi, lama kerja di pemerintahan dan pengalaman di DPRD tidak berpengaruh terhadap peran anggota DPRD dalam pengawasan keuangan daerah. Sedangkan jabatan di partai politik dan pengetahuan dewan tentang anggaran berpengaruh ppositif terhadap peran anggota DPRD dalam pengawasan keuangan daerah. The purpose of this study to examine the influence of the personal background, political background and knowledge of council about budget on the role members of DPRD on financial region supervision. The population of this research are all members of DPRD Purworejo regency about 45 people. Multiple regression analysis was employed to analyse data. The result shows that variable of education and training, organizational experience, length of employment in government and experience in DPRD does not effect on the role members of DPRD on financial region supervision. While position on political parties and knowledge of council about budget have positive effects on the role members of DPRD on financial region supervision

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Journal Info

Abbrev

aaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and ...