PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Pemerintah Kabupaten Padang Pariaman)

Abstract

This study aims to test empirically the effect of financial statement presentation and accessibility of financial statements to the accountability of financial management by the users of financial statements. The population in this study are external users of financial statements in Padang Pariaman Regency by the method of data collection through survey questionnaires. Sampling in this study used survey method, and then determined a sample of 75 respondents from external users of financial statements that include the Parliament and NGOs. Analysis methods used in testing the hypothesis in this study a number of statistical test. The results of hypothesis testing in this study shows that the financial statement presentation have not effect on financial management accountability, accessibility of financial statements have a positive and significant impact on local financial management accountability as well as regional financial statement presentation and accessibility of financial statements together influential and significant impact on local financial management accountability.

 Keyword: financial statement presentation, accessibility of financial statements, accountability of financial management.