Pengaruh Pengetahuan Dewan Tentang Anggaran Terhadap Pengawasan Keuangan Daerah Dengan Komitmen Organisasi Dan Transparansi Kebijakan Publik Sebagai Variabel Moderting

Abstract

This study aimed to determine : (1) Does the board's knowledge of the budget affect regional
financial oversight; (2) Is the organizational commitment able to moderate the relationship between
the board's knowledge of the budget and regional financial oversight; (3) Can public policy
transparency moderate the relationship between the board's knowledge of the budget and regional
financial oversight.
This research was conducted at the Solok City and Regency DPRD Offices. The data used are primary data. The sample technique used is saturated sample by distributing questionnaires. The result indicated that : (1) The Board's knowledge of the Budget has a significant effect on Financial Supervision in the City and District of Solok; (2)Organizational commitment strengthens the
relationship between the board's knowledge of the budget and regional financial oversight in the City and District of Solok; (3) Public policy transparency strengthens the relationship between the council's knowledge of the budget and regional financial oversight in the City andDistrict of Solok.