The Influence of the Council's Knowledge About the Budget, Accountability, and Transparency on DPRD Members' Performance with Regional Financial Supervision (APBD) as Moderation Variables for DPRD Members of Nabire Regency & Dogiay Regency

Abstract

This study aimed to determine the effect of council knowledge on budgets, accountability, and transparency on the performance of DPRD members in the DPRD Nabire and Dogiyai Regencies. Besides, this study also examines regional financial supervision as a moderating variable in the research model. The design of this research is survey research. The research data required is primary data in the form of the respondent's (subject) perception. Collecting data using direct surveys and the instrument used is a questionnaire. This study's data analysis technique was PLS (Partial Least Square), which carry out using the SmartPLS software. The results of this study indicate that partially the council's knowledge of the budget, accountability, and transparency has a positive and significant effect on DPRD members' performance. Meanwhile, other results indicate that regional financial supervision cannot moderate the effect of council knowledge on budgets, accountability, and transparency on DPRD members' performance.