Pengaruh Personal Background dan Perilaku Opurtunis serta Pengetahuan Dewan tentang Anggaran terhadap Kinerja DPRD dalam Pengawasan Keuangan Daerah/APBD dengan Transparansi Kebijakan Publik sebagai Variabel Moderator (Studi Empiris DPRD Kota Medan)

Abstract

The purpose of this causal-effect study was to analyze the level of compliance between personal background· and opportunistic behavior and knowledge of legislative members about the influencing budget with public policy transparency as moderating variable on the performance of Local Legislative Members in controlling regional finance/RRF,B (regional Revenues and Expenditures Budget). The population of this study was 50 Legislative Members of the City of Medan and all of them were selected to be the samples for this study through census sampling technique. The data obtained were statistically analyzed through multiple linear regression by using SPSS version 20. The result of this study showed that simultaneously personal background, opportunistic behavior, and knowledge of Local Legislative Members about budget had positive and significant influence on the performance of Local Legislative Members in controling regional finance/Regional Revenues and Expenditures Budget. Partially, personal background was the only variable with positive and significant influence on the performance of Local Legislative Members in controling regional finance/Regional Revenues and Expenditures Budget. The variables of personal background, opportunistic behavior and knowledge of legislative members about the budget had significant influence on the performance of Local Legislative Members in controling regional finance/ Regional Revenues and Expenditures budget with public policy transparency as moderating variable.