The Influence Of Board Members Competency, Public Accountability and Public Policy Transparency on Regional Financial Supervision Community Participation As A Mediation Variable
Abstract
This study aims to determine and analyze the effect of Council Member Competence, Public Accountability, Public Policy Transparency and community participation on Regional Financial Supervision at the Sikka Regency DPRD Office. In addition, this study also aims to determine and analyze the influence of community participation in mediating the influence of the Board's Competence on Budgeting, Public Accountability and Public Policy Transparency on Regional Financial Supervision at the Sikka Regency DPRD Office. This type of research is correlational research. In this study, 35 members of the Regional People's Legislative Council of Sikka Regency were sampled. Data were collected through questionnaires and analyzed using descriptive methods and path analysis, namely the sobel test. The results of the descriptive analysis show that the variables of Council Member Competency, Public Accountability, Policy Transparency on Regional Financial Supervision are in good criteria. The results of the path analysis show that: 1) Competency of the Council on Budget has a positive and insignificant effect on Regional Financial Supervision. 2) Public Accountability has a positive and significant effect on Regional Financial Supervision, 3) Public Policy Transparency has a positive and insignificant effect on Regional Financial Supervision, 4) Public Participation is able to mediate the relationship between the Competence of Board Members and Regional Financial Supervision, 5) Public Participation is able to mediate the relationship Public Accountability for Regional Financial Supervision, and 6) Public Participation is able to mediate the relationship between Public Policy Transparency and Regional Financial Supervision.
Keywords
References
Sukoco, M. Pengaruh Akuntabilitas Publik, Partisipasi Masyarakat dan Transparansi Kebijakan Publik Terhadap Hubungan Antara Pengetahuan Anggaran dengan Pengawasan Keuangan Daerah. Tesis Studi Empiris Kota Malang. 2016
Peraturan Pemerintah Nomor 105 Tahun 2000 Tentang Pengelolaan dan Pertanggungjawaban Keuangan Daerah. Prosiding Semhavok, 1(1), 73–82. 2014
Budiardjo, M. Dasar-Dasar Ilmu Politik. 2014.
Abduh, H. Peranan Fungsi Legislasi DPRD Dalam Pembentukan Peraturan Daerah. Jakarta: Yayasan Pustaka Obor Indonesia. 2009
Dewi, I. M. Analisis faktor-faktor yang mempengaruhi kapabilitas anggota DPRD dalam pengawasan keuangan daerah (APBD). Universitas Diponegoro. 2011
Sopanah, Pengaruh Partisipasi Masyarakat Dan Transparansi Kebijakan Public Terhadap Hubungan Antara Pengetahuan Dewan Tentang Anggaran Dengan Pengawasan Keuangan Daerah. Tesis Program Pascasarjana MAKSI UGM Yogyakarta, SNA VI, p1160. 2003,
Lastri, S., & Gunawan, BPengaruh Partisipasi Masyarakat Dan Transparansi Kebijakan Publik Terhadap Pengawasan Keuangan Daerah (Studi Pada Kantor Dpr Aceh). Jurnal Akuntansi Muhammadiyah (Jam), 10(2). 2020.
Mardiasmo, Otonomi Dan Manajemen Keuangan Daerah. Yogyakarta. Andi Yogyakarta. 2001.
Merina, C. I., Verawaty, V., & Yolantri, A. Pengaruh Akuntabilitas Publik, Partisipasi Masyarakat Dan Transparansi Kebijakan Publik Terhadap Pengawasan Keuangan Daerah Bengkulu Selatan. 2018
Sugiyono. Metodologi Penelitian. Bandung : CV. Alfabeta. .2017
Wibowo, Manajemen Kinerja, PT. Rajagrafindo Persada, Jakarta. 2007,
Husein, La Ode. Hubungan fungsi Pengawasan Dewan Perwakilan Rakyat Dengan Badan Pemeriksa Keuangan dalam Sistem Ketatanegaraan Indonesia. Bandung. CV. Utomo. 2005.
Lambajang, A. A., Saerang, D. P. E., & Morasa, J..Pengaruh Pengetahuan Tentang Anggaran, Partisipasi Masyarakat, Transparansi Kebijakan Publik, Dan Akuntabilitas Publik Terhadap Pengawasan Keuangan Daerah Pada Dewan Perwakilan Rakyat Daerah di Wilayah Sulawesi Utara. Jurnal Riset Akuntansi Dan Auditing" Goodwill", 9(1). 2019
Arvitaningrum, R., & Taman, A. Pengaruh Pengetahuan Anggota Dewan Tentang Anggaran Dan Persepsi Anggota Dewan Tentang Partisipasi Masyarakat Terhadap Pengawasan Apbd Di Kabupaten Klaten. Nominal: Barometer Riset Akuntansi Dan Manajemen, 8(2), 224–238. 2019 .
R. Purnamasari et al., “Student Center Based Class Management Assistance Through The Implementation Of Digital Learning Models,” J. Community Engagem., vol. 02, no. 02, pp. 41–44, 2020, doi: https://doi.org/10.33751/jce.v2i2.2801.
S. Hardhienata, Y. Suchyadi, and D. Wulandari, “Strengthening Technological Literacy in Junior High School Teachers in the Industrial Revolution Era 4.0,” Jhss (Journal Humanit. Soc. Stud., vol. 5, no. 3, pp. 330–335, 2021, doi: 10.33751/jhss.v5i3.4220.
Y. Suchyadi and H. Suharyati, “The Use Of Multimedia As An Effort To Improve The Understanding Ability Of Basic School Teachers ‘Creative Thinking In The Era ‘Freedom Of Learning,’” in Merdeka Belajar, A. Rahmat, Ed. Yogyakarta: Zahir Publishing, 2021, pp. 42–53.
Y. Suchyadi, N. Safitri, and O. Sunardi, “The Use Of Multimedia As An Effort To Improve Elementary Teacher Education Study Program College Students’ Comprehension Ability And Creative Thinking Skills In Following Science Study Courses,” Jhss (Journal Humanit. Soc. Stud., vol. 04, no. 02, pp. 201–205, 2020.
O. Sunardi, Y. Suchyadi, and E. Suhardi, “the Use of Multimedia As an Effort To Improve Elementary Teacher Comprehension Ability and Creative Thinking Skills in Following Science Study Courses,” Jhss (Journal Humanit. Soc. Stud., vol. 6, no. 2, pp. 262–267, 2022, doi: 10.33751/jhss.v6i2.5392.
DOI: 10.33751/jhss.v7i2.8645
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
