Daftar Isi:
  • The purpose of this study aims to examine how board members' knowledge about budgets affect the effectiveness of local financial oversight (APBD) with the variables moderating public accountability in the DPRD of Palembang. This study uses quantitative methods, data collected by distributing questionnaires with the subject of 23 members of the DPRD of Palembang city, the results indicate that based on board members' knowledge of budgets reinforced by moderating variables of public accountability can have a negative effect on effective regional financial oversight.