ANALISIS PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PERAN DPRD DALAM PENGAWASAN KEUANGAN DAERAH (DPRD) DENGAN PRINSIP GOOD GOVERNANCE DAN POLITICAL BACKGROUND SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada DPRD Kabupaten Pesisir Selatan)

Abstract

This study aims to examines the influence of council budget knowledge towards the role of DPRD on region financial control with good governance principles (transparancy in public policy, public accountability, public participation) and political background as the moderating variables. The phenomenon on this study is the case of corruption on APBD Pesisir Selatan Regency in budgeting period 2011, with former of secretary Pesisir selatan as lawbreaker. The data on this study is primary data with kuesioners instrument. The respondents is DPRD Pesisir Selatan regency period 2014-2019, with respons rate about 37 kuesioners. The result showed that council budget knowledge have positive significant effect towards the role of DPRD on region financial control. Furthemore, the relationship of council budget knowledge have positive significant effect towards the role of DPRD on region financial control with transparancy in public policy as moderating variable, while public accountability and public participation no have significant effect. Then, the relationship of council budget knowledge no have significant effect towards the role of DPRD on region financial control with political background as moderating variable.Keywords : Budget knowledge, Regional Financial Control, Good Governance Principles, Political Background.