JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Vol. 3 No. 3 (2018): Jurnal Akuntansi & Keuangan Unja

Pengaruh Pengetahuan Anggota Dewan Perwakilan Rakyat Tentang Anggaran Terhadap Pengawasan Keuangan Daerah (APBD) dengan Partisipasi Masyarakat dan Akuntabilitas Publik Sebagai Variabel Moderating (Studi Empiris Pada DPRD Kota Jambi)

Panika Friantama (Magister Ilmu Akuntansi)
Mukhzarudfa Mukhzarudfa (Magister Ilmu Akuntansi)

Article Info

Publish Date
08 Aug 2018

Abstract

The purpose of this research are (1) to know the influence of budgeting knowledge to budgeting control (2) to know the influence of public participation on the relationship between budgeting knowledge and budgeting control (3) to know the influence of public Accountability on the relationship between budgeting knowledge and budgeting control. This research is a survey by distributing questionnaires directly to the sample. The population in this research are legislative assembly at provincial (DPRD) in Kota Jambi. The result of this research indicated that (1) budgeting knowledge influence to budgeting control (2) public participation influence to relationship between budgeting knowledge and budgeting control (3) public Accountability influence to relationship between budgeting knowledge and budgeting control. Keyword: Budgeting knowledge, public participation, public Accountability, Budgeting Control.

Copyrights © 2018




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Journal Info
JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Website

Abbrev

jaku

Publisher

Universitas Jambi

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian ...