Pengaruh Fungsi Pengawasan DPRD, Transparansi Laporan Keuangan, Kepatuhan Regulasi, dan Efektivitas Penggunaan Anggaran terhadap Pengelolaan APBD Kabupaten Barito Kuala Tahun Anggaran 2022-2024

Abstrak

This study aims to empirically examine the influence of the DPRD supervisory function, financial report transparency, regulatory compliance, and budget utilization effectiveness on the management of the Regional Revenue and Expenditure Budget (APBD) of Barito Kuala Regency for fiscal years 2022 to 2024. Although the regency has received an Unqualified Opinion (WTP) from the Supreme Audit Board (BPK), weaknesses remain in its internal control system, including delays in following up on audit recommendations. This study is grounded in Agency Theory and Public Accountability Theory, positioning the DPRD as the representative of the principal in overseeing the regional government as the agent responsible for managing public funds. A quantitative approach was employed, with data collected through structured questionnaires distributed to 70 respondents consisting of DPRD members and officials of the Regional Financial and Asset Management Agency (BKAD), using a five-point Likert scale. Data were analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression. All instruments were valid and reliable, and all classical assumptions were satisfied. The results show that all four independent variables have a positive and significant partial effect on APBD management, with the regression equation Y = -0.591 + 0.109X1 + 0.240X2 + 0.295X3 + 0.461X4 and an Adjusted R² of 77.2%. Budget utilization effectiveness emerged as the most dominant variable, followed by regulatory compliance, financial report transparency, and the DPRD supervisory function. These findings suggest that improving APBD management requires performance-based budgeting, enhanced public access to financial information, consistent regulatory adherence, and substantive legislative oversight