Parliament Oversight on Local Government Financial Management an Empirical Evidence

Authors

  • Syukriy Abdullah Accounting Department, The Faculty of Economic and Business, Syiah Kuala University
    Indonesia
  • Mirza Khairul Reza Accounting Department, The Faculty of Economic and Business, Syiah Kuala University
    Indonesia
  • Afrah Junita Accounting Department, The Faculty of Economic, Samudra University
    Indonesia
  • Tuti Meutia Accounting Department, The Faculty of Economic, Samudra University
    Indonesia

DOI:

https://doi.org/10.23917/reaksi.v5i3.11687

Keywords:

local financial oversight, political background, local government budget, public accountability, public transparency, agency theory

Abstract

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. The model used is multiple linear regression with moderating. The results showed that PB had an effect on LFO, while the RU variable had no effect. Another finding is PT moderates the relationship PB with LFO.

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Submitted

2025-03-22

Published

2020-12-01

Issue

Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia

Section

Articles

License

Copyright (c) 2020 Riset Akuntansi dan Keuangan Indonesia

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.