Pengaruh Pengetahuan Dewan tentang Anggaran, Akuntabilitas Publik, Partisipasi Masyarakat, Transparansi Kebijakan Publik terhadap Pengawasan Keuangan Daerah Pemerintah Kota Medan dengan Komitmen Organisasi sebagai Variabel Moderating

Abstract

The purpose of this research was to analyze the i,efl,uence of the Legislative 's knowledge of budget, public accountability, people participation and public policy transparency on the regional finance supervision with organizational commitment as moderating variable. Independent variables in this research are Legislative 's knowledge of budget, public accountability, people participation and public policy transparency and the dependent variable is the regional finance supervision. The research applied qualitative approach which was an experimental/causal research. The population in the research was 50 member of DPRD (the Regional House of Representatives) of Medan. It used census method on which all population Was' taken as the samples. There were 46 questionnaires which were evaluable out of 50 questionnaires that had been distributed and returned The method used in the research was multiple linear ,regressions analysis and residual test for moderating variables. The results showed that as simultaneous the Legislative 's knowledge of budget, public accountability, people participation and public policy transparency i,efl,uence on the regional finance supervision. As partially, variable the Legislative 's knowledge of budget, public accountability, people participation and public policy transparency significant positive effect on the regional finance supervision. The interaction of Organizational commitment with the co"elation the Legislative 's knowledge of budget, public accountability, people participation with public policy transparency had some i,efl,uence on the regional finance supervision.