Pengaruh Pengetahuan Anggota Dewan Tentang Anggaran, Transparansi, dan Akuntabilitas terhadap Kinerja Anggota Dewan dengan Peran DPRD dalam Pengawasan Keuangan Daerah (APBD) sebagai Variabel Moderating pada Kantor DPRD Kota Medan

Abstract

The objective of the research is to find out the effects of the Parliament members’ knowledge of budget, transparency, and accountability on their performance in DPRD of Medan. Besides that, it was also to examine the role of DPRD in supervising regional budget (APBD) as s moderating variable for the correlation of their knowledge of budget, transparency, and accountability with their performance. The research employs explanative research by using primary data. The data are collected by distributing questionnaires directly to 50 respondents consisting of the Parliament members of Medan. The gathered data are analyzed by using validity test, reliability test, and moderating test, or hypothetical test and the help of SmartPLS software program. The result of the research shows that the Parliament members’ knowledge of budget, transparency, and accountability have positive and significant effects on the Parliament members’ performance. The role of DPRD in supervising regional budget (APBD) is able to moderate the effects of the Parliament members’ knowledge of budget, transparency, and accountability on their performance.