PENGARUH AKUNTABILITAS PUBLIK, TRANSPARANSI KEBIJAKAN PUBLIK, DAN KOMITMEN ORGANISASI TERHADAP HUBUNGAN PENGETAHUAN DEWAN TENTANG ANGGARAN DENGAN PENGAWASAN KEUANGAN DAERAH (DPRD) (Studi Empiris Pada DPRD Provinsi Sumatera Barat)

Abstract

This present study was intended to identify the impact of public accountability, transparency of public policy, and organizational commitment in the relationship between the knowledge of the regional legislative assembly on the regional financial control. The phenomenom on this study is concerning use of lapse funds BUDGETS so that fear or doubt that the reason for the low budget absorption, showed officials did not understand the rules. The data used in this research is the primary data using media questionnaire. The respondents of this study is DPRD Provinsi Sumatera Barat, with the rate of return the questionnaire by as much as 42. The analysis of the data used is test data quality, testing normality test, heteroskedastisitas test, and multicollinearity.hypothesis test using the coefficients of determination test (R²), simple regression analysis, moderate regression analysis (MRA) test, partial test (t test), simultaneous test ( F test).the result of this study showed (1) knowledge about the council budget have significant impact on regional financial control, (2) public accountability does not give any influence to the relationship of knowledge about the council budget and regional financial control, (3) transparency of public policy does not give any influence to the relationship of knowledge about the council budget and regional financial control, (4) organizational commitment does not give any influence to the relationship of knowledge about the council budget and regional financial control.

Keywords : Budget knowledge, Regional Financial Control, Public Accountability, Transparency of Public Policy, Organizational Commitment