PENGAWASAN KEUANGAN DAERAH: KAJIAN DARI SUDUT PANDANG LATAR BELAKANG DAN PEMAHAMAN ANGGOTA DEWAN TERHADAP PERATURAN, KEBIJAKAN DAN PROSEDUR

Abstract

This research is aimed to prove the influence of political background, personal background and understanding of the regulatory board members, policies and procedures for the supervision of local finance. This research was conducted at the office of local parliament (DPRD). The data in this study is primary data obtained from questionnaires distributed directly to the respondents with the selection of the sample using purposive sampling. The data collected were 75 respondents of 98 copies of the questionnaire were distributed. The analytical tool used is multiple linear regression analysis using SPSS for Windows 22.0 The results of this research indicate that; first, the personal background gives a significant and positive effect on the financial control area. Second, the political background gives a significant and positive effect on the area of financial control. Third, understanding of local legislators to regulations, policies and procedures provide a high influence on the area of financial control. The analysis also proves that the value of the coefficient of determination (R2) of 14.9% variation or change in the area of financial control task execution. So the influence of personal background, political background, an understanding of the regulatory board members, policies, and procedures for the supervision of local finance was 14.9% and the remaining 85.1% is affected by the error variables or other factors that are not observed in this study. It can be concluded that the personal background, political background and understanding of the regulatory board members, policies, and procedures affect the area of financial control.

Keywords: personal background, political background, knowledge of board members of the rules,