Pengaruh Pengetahuan Anggota Dewan Perwakilan Rakyat Tentang Anggaran Terhadap Pengawasan Keuangan Daerah (APBD) dengan Partisipasi Masyarakat dan Akuntabilitas Publik Sebagai Variabel Moderating (Studi Empiris Pada DPRD Kota Jambi)

Authors

  • Panika Friantama Magister Ilmu Akuntansi
  • Mukhzarudfa Mukhzarudfa Magister Ilmu Akuntansi

DOI:

https://doi.org/10.22437/jaku.v3i3.5383

Abstract

The purpose of this research are (1) to know the influence of budgeting knowledge to budgeting control (2) to know the influence of public participation  on the relationship between budgeting knowledge and budgeting control (3) to know the influence of public Accountability on the relationship between budgeting knowledge and budgeting control. This research is a survey by distributing questionnaires directly to the sample. The population in this research are legislative assembly at provincial (DPRD) in Kota Jambi. The result of this research indicated that (1) budgeting knowledge influence to budgeting control (2) public participation influence to relationship between budgeting knowledge and budgeting control (3) public Accountability influence to relationship between budgeting knowledge and budgeting control.

Keyword: Budgeting knowledge, public participation, public Accountability, Budgeting Control.

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Published

2018-08-08 — Updated on 2018-08-08

How to Cite

Friantama, P., & Mukhzarudfa, M. (2018). Pengaruh Pengetahuan Anggota Dewan Perwakilan Rakyat Tentang Anggaran Terhadap Pengawasan Keuangan Daerah (APBD) dengan Partisipasi Masyarakat dan Akuntabilitas Publik Sebagai Variabel Moderating (Studi Empiris Pada DPRD Kota Jambi). Jurnal Akuntansi & Keuangan Unja, 3(3), 12-19. https://doi.org/10.22437/jaku.v3i3.5383

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