Ekonomi Al-Khitmah
Vol. 7 No. 2 (2025): Jurnal Ekonomi Al-Khitmah

PENGARUH LATAR BELAKANG PERSONAL DAN PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PERAN DPRD DALAM PENGAWASAN KEUANGAN DAERAH

sisri melani (universitas islam kuantan singingi)
rina andriani (Unknown)
M. Irwan (Unknown)



Article Info

Publish Date
20 Jul 2025

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.

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Journal Info

Abbrev

KHITMAH

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi Al-Khitmah diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Universitas Islam Kuantan Singingi yang dikelola oleh Program Studi Akuntansi. Jurnal ini memuat artikel penelitian asli, artikel tinjauan/studi pustaka di bidang Akuntansi, Manajemen, Ekonomi ...