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4. The fourth hypothesis testing
The fourth Hypothesis in this paper states that: legislature perception on accountability has positive influence in the local government budget oversight. The regression analysis above show
the influence value of the regression coefficient 0.235 with p=0.045 Table 9. If we use significance rate 5 or 0.05 thus p=0.045 is less than 0.05 it means that legislature perception on
accountability has positive influence in the local government budget oversight. It can be interpret that if the legislature perception on accountability increases thus the local
government budget oversight will be increase too. This research supports the research that was conducted by Coryanata 2007 states that accountability influence positively significant to the
local government budget oversight. Indonesian Act No.322004 about Local Government requires giving the accountability
disclosure. This act is meant to create a sense of public ownership in local governance, ensure greater transparency and accountability, and put an emphasis on the public good by shaping
community aspirations into tangible programs and services. The accountability disclosure can be shown by the disclosure of financial reporting. The
executive makes the financial reporting and the legislature doing the oversight process to all part of the budget process from compiling the local government budget, the process, the absorption of
the local government budget and the audit result of the local government budget.
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CHAPTER V CONCLUSION AND SUGGESTION
A. CONCLUSION
1. Legislature budget knowledge has positive influence to the local government budget
oversight. The knowledge needed in the local government budget oversight is knowledge on budget since it hopes the local legislature member can detect if there is extravagance
and budget leakage. The research is supported by the research conducted by Sopanah 2003 state that
the legislature quality can be measure by the knowledge that they have and it will influence the legislature performance especially in the local government budget oversight
2. Legislature perception on public policy transparency has positive influence in the local
government budget oversight. If the public policy transparency can fulfilled, it will increase the value of the local government budget oversight.