PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH

Abstract

This research aims to examine the influence of the presentation on local financial statements and the accessibility
on local financial statements to the transparency and accountability on local financial management at the
Regional Device Work Unit (SKPD) in Surabaya. The population in this research was obtained by using
purposive sampling method at the Regional Device Work Unit (SKPD) in Surabaya and based on predetermined
criteria, the samples are obtained 29 SKPD. The analysis method used is multiple linear regression analysis with
SPSS application tools (Statistical Product and Services Solutions) version 20.0. The results showed that
accessibility of financial management has a positive influence with its significant level is 0.000 to the
accountability of local financial management. While the presentation of financial statements negatively influenc
with its significant level is 0.032 to the accountability of local financial management. Simultaneously, the
presentation of local financial statements and the accessibility of local financial reports have an influence on the
accountability of local financial management.
Keywords: presentation of financial statements, accessibility of financial statements, accountability of local
financial management.