PERSEPSI USERS ATAS AKUNTABILITAS LAPORAN PERTANGGUNGJAWABAN KEUANGAN PEMERINTAH DAERAH(STUDI PADA PEMERINTAH KOTA SURAKARTA)

The aim of this research is to investigate perception between group users of public accountability and finance accountability for responsibility report of Surakarta governmental finance district. There are two group users in this research, namely: internal users (functionary of work unit at local government /SKPD) and external users (member of region parliament/DPRD, society of self- supporting institution/LSM and Academician). The hypothesis examination of this research uses independent sample t-test and ANOVA. The result of statistical shows that there is different perception between group users of public accountability and finance accountability for responsibility report of Surakarta governmental finance district, which brings the matter because there is different understanding and assessment to measure public accountability and finance accountability of among users. Beside that also known the different statistical value of t-test public accountability is smaller than difference of finance accountability, this matter is consistent with the research of Mack and Ryan (2006) expressing that target of financial reporting of local government more for the purpose of public accountability, afterwards newly for the purpose of finance accountability. Keyword: public accountability, finance accountability, financial statement local governmen