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

Abstract

This research aimed to examine the effect of financial statement presentation and its accessibility on local financial management accountability. While, the population was East Java Local Organization. The research was causal-comparative with quantitative approach. Moreover, the sampling technique used survey. Furthermore, the data were primary, in which the questionnaires were distributed to respondents. Besides, the data collection technique used purposive sampling. In line with, there were 68 respondents as sample. In addition, the data analysis technique used multiple linier regression with SPSS (Statistical Product and Services Solutions) 23.0. The research result, simultaneously, concluded financial steatment presentation and its accessibility had effected the local financial management accountability. Furthermore, in partially, financial steatment presentation had positive and significant effect on the local finanncial management accountability and financial steatment accessibiloty had positive and significant effect on the local finanncial management accountability. In brief, the result had supported all of these hypotheses which were formulated within the research.
Keywords: financial statement presentation, financial statement accessibility, accountability of local financial statement management.