文章基本信息

标题：PARLIAMENT OVERSIGHT ON LOCAL GOVERNMENT FINANCIAL MANAGEMENT: An Empirical Evidence
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作者：Syukriy Abdullah ; Mirza Khairul Reza ; Afrah Junita 等
期刊名称：Riset Akuntansi dan Keuangan Indonesia
电子版ISSN：2541-6111
出版年度：2020
卷号：5
期号：3
页码：296-312
DOI：10.23917/reaksi.v5i3.11687
语种：English
出版社：Muhammadiyah University Press
摘要：The purpose of this study is to explain the eﬀect of the Political Background (PB) and Regulation Understanding (RU) on the Local Financial Oversight (LFO) by the Local House of Representatives (Dewan Perwakilan Rakyat Daerah/DPRD) of Pidie Regency, Aceh, moderated by Public Accountability (PA) and the Public Transparency (PT). Agency perspective is used to explain the phenomena and problems studied. Respondents in this study were 32 members of the DPRD involved in LFO and primary data obtained from questionnaires distributed to them. Te model used is multiple linear regression with moderating. Te results showed that PB had an eﬀect on LFO, while the RU variable had no eﬀect. Another fnding is PT moderates the relationship PB with LFO.
关键词：local fnancial oversight;political background;local government budget;public accountability;public transparency;agency theory