ANALISIS ATAS PELAKSANAAN FUNGSI PENGAWASAN PENGELOLAAN KEUANGAN DAERAH OLEH ANGGOTA DEWAN PERWAKILAN RAKYAT DAERAH KABUPATEN PUNCAK JAYA
Abstract
The results showed that the personal background would have less effect on the function of supervision of local financial management. The political background effect on the supervisory function of financial management at Puncak Jaya Regency legislators. The legislator knowledge about the budget effect to a good supervision of the local financial management. The legislator who have a good understanding of the local financial regulatory would easy to supervise whether the budget has been run according to predetermined objectives and to detect the occurrence of budget leaks.
Keywords: Personal Background, Political Background, Legislators Knowledge about the Budget, Supervisory Function of the Local Financial Management by the Local Legislators.
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PDFDOI: https://doi.org/10.32400/ja.2357.2.1.2013.199-211
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Publisher:
Program Studi Pendidikan Profesi Akuntansi
Fakultas Ekonomi dan Bisnis
Universitas Sam Ratulangi
Jl. Kampus Bahu - Manado, Sulawesi Utara
Indonesia 95115
Cooperation with:
Ikatan Sarjana Ekonomi Indonesia (ISEI)
d/a. Sekretariat Ikatan Sarjana Ekonomi
Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi
Jl. Kampus Bahu - Manado, Sulawesi Utara
Indonesia 95115