The Effect of Knowledge, And Rules, Procedures and Policies (RPPs) on Role Of Local Legislature in Local Financial Control. (A Case Study of Regency and Multicipal Legislatures in Bengkulu Province).

• Main Author: Perpustakaan UGM, i-lib
• Format: Article NonPeerReviewed
• Published: [Yogyakarta] : Sekolah Pascasarjana Universitas Gadjah Mada 2003
• Subjects: Jurnal i-lib UGM
• Online Access: https://repository.ugm.ac.id/19438/; http://i-lib.ugm.ac.id/jurnal/download.php?dataId=2268
• Institution: Universitas Gadjah Mada

ABSTRACTThis study examines what budget knowledge, and RPPs (rules, procedures, and policies) potentially influence on the role of local legislature in local financial control. In this study, the dependent variable is role of local legislature in local financial control, and independent variables are budget knowledge and RPPs.The study sample was drawn from regencies and municipal in Bengkulu province: Kabupaten Bengkulu Selatan, Bengkulu Utara, Rejang Lebong, and Kota Bengkulu. The questioner distributes are 147 questioner to local legislature members. Questioner returned are 117 questioner, an of this amount 97 questioner can be processed.Result of partial hypothesis test can support first hypothesis (H1). In other words, budget knowledge influence significantly on local legislature role in local financial control in regencies and municipality in Bengkulu Province. Result of partial hypothesis test cannot support H2, indicated that RPPs do not influence significantly. Beside parthl hypothesis test, regression result also indicate that variability of role of local legislature in local financial control is influenced by independent variables of budget knowledge and RPPs is significant with determination score (R2) smaller than 20 %. Key words: budget knowledge -- RPPs (rules -- procedures, and policies) -- local legislature -- role of local legislature -- and local financial control