PENGARUH PENYAJIAN LAPORAN POSISI KEUANGAN, AKSESIBILITAS LAPORAN KEUANGAN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN SKPD ( Penelitian pada SKPD di Pemerintahan kota Padang

Abstract

Government agencies are organizations that manage public funds so that in terms of reporting, governments agencies must be able to provide accountability to the public in order to create transparency accountability in financial management. This research aims to know the influence statements of financial position, accessibility of financial statements, SAKD’s  toward transparency and accountability in SKPD’s financial management ( research in SKPD’s Padang cities). The sampling method used purposive sampling with criteria the chief/staff of financial section involved in the financial management process. This research used primary data, 83 respondent whose work in SKPD at Padang city, was participanted in this research. Multiple linear regression through the program SPSS 16. Of the three hypotheses were tasted, it was found that the presentation statements of financial position, accessibility of financial statements, and area of financial accounting systems have a significant effect on the transparency and accountability in SKPD’s financial management.

Keyword: statements of financial position, accessibility, area of financial Saccounting systems, transparency and accountability.