FAKTOR-FAKTOR YANG MEMPENGARUHI PROSES PENYUSUNAN APBD DAN DAMPAKNYA TERHADAP KUALITAS APBD (Studi Di Pemerintah Provinsi Riau Tahun Anggaran 2015)

Abstract

This study aims to identify and analyze the effect of executive and legislative
relations, public transparency, public participation, and educational background on
budget process and budget quality of budget process as an intervening variable.The
population in this study was the Riau provincial government as the executive, Riau
Provincial Assembly Members as the legislatives and the Non Governmental
Organization (NGO) as the representative of the community. The number of samples in
this study were 145 samples with purposive sampling method. There were 125
respondents who had returned the questionnaire. The analysis tool used was path
analysis.Results of the analysis showed that executive and legislative, public
transparency, and educational background direct affects the budget quality.
Furthermore, there were no significant effect of community participation. While this
study showed that the budget process is able to mediate effect of executive and
legislative relations, public transparency, and educational background on the budget
quality, but the budget process is unable to mediate public participation on the budget
quality.