PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PEGAWASAN KEUANGAN DAERAH DENGAN TRANSPARANSI KEBIJAKAN PUBLIK SEBAGAI VARIABEL MODERASI

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-07 DOI:10.52300/blnc.v14i2.8570

Kristomar Yossia Poeras, Yohanes Joni Pambelum, M. I. Diarsyad

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Abstract

This study aims to test the influence of Board Members' Knowledge on Budget on Regional Financial Supervision, and also to test whether public policy transparency variables can strengthen the relationship.This research uses quantitative approach with moderation analysis using IBM SPSS Statistic Version 25.The data was obtained by surveying 45 members of the Central Kalimantan Provincial DPRD council. Data used in the study is primary data, data analysis using simple linear regression and moderation regression equation analysis ( Moderated Regression Analysis / MRA) The results of hypothetical test analysis show that there is a positive influence of The Board Member's Knowledge on Budget on Regional Financial Supervision.The results of the analysis with moderation variables show that the Public Policy Trasnparansi can strengthen the influence of The Board Member's Knowledge on The Budget on Regional Financial Supervision and these results are expected that Public Policy Transparency can contribute to any oversight carried out by board members

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预算知识对区域金融监管的影响，透明度作为温和变量的公共政策

本研究旨在检验董事会成员预算知识对区域金融监管的影响，并检验公共政策透明度变量是否能强化这种关系。本研究采用定量方法与适度分析使用IBM SPSS统计版本25。这些数据是通过调查加里曼丹省议会的45名成员获得的。本研究使用的数据为原始数据，数据分析采用简单线性回归和适度回归方程分析(Moderated regression analysis / MRA)，假设检验分析结果表明，董事会成员预算知识对区域金融监管存在正向影响。调节变量分析结果表明，公共政策透明度可以增强董事会成员预算知识对区域金融监管的影响，这些结果表明，公共政策透明度可以促进董事会成员进行的任何监督

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Balance: Media Informasi Akuntansi dan Keuangan

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