The Influence of Board Members' Knowledge About Budget, Transparency, and Accountability on the Role of DPRD in Supervision of Regional Financial (APBD) with the Board Members’ Performance as A Moderating Variable at the DPRD Office of Medan City

Abstract

This study aimed to determine the effect of the board members’ knowledge of budgeting, transparency, and accountability on the role of the DPRD in supervising regional finances at the DPRD of Medan City. In addition, this study also examines the board members’ performance as a moderating variable for the relationship between board members’ knowledge of budgeting, transparency, and accountability and the role of the DPRD in supervising regional finances. The research design uses an explanatory research design, namely research conducted on large and small populations, but the data studied is data from samples taken from the population to find relative events, distribution, and relationships between sociological and psychological variables with uses the type of primary data, namely in the form of the perception of respondents (subjects) of the research obtained through distributing questionnaires directly to Members of the Medan City DPRD for the 2019-2024 period. Data collection was carried out using a questionnaire distributed to 50 respondents who are members of the DPRD in Medan City. Data analysis was carried out by testing the validity, reliability, and moderating tests or testing the hypothesis with the help of the SmartPLS program. The results of this study indicate that the board members’ knowledge of the budget has a positive and significant effect on the role of the DPRD in supervising regional finance. Board members’ knowledge of transparency has a positive and significant impact on the part of the DPRD in supervising regional finance. And the board members’ knowledge of accountability has a positive and significant effect on the role of the DPRD in supervising regional finance. In contrast, other results show that the board members’ performance cannot moderate the board member’s knowledge of the budget on the role of the DPRD in supervising regional finance. But the board members’ performance can moderate the Board members’ knowledge of transparency and accountability towards the part of the board member’s knowledge of the budget. Keywords: the board member’s knowledge of the budget, transparency, accountability, DPRD's role in supervising regional finance.