PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH TERHADAP PENGGUNAAN INFORMASI KEUANGAN DAERAH (Studi Kasus Pada Pemerintahan Kota Sukabumi)

This study aims to determine the Effect of Presentation of Regional Financial Statements on the Use of Regional Financial Information. The financial statements have been seen as an important component that should be disclosed by local governments since regional autonomy has been issued by the central government. This research uses quantitative research type. Data collection techniques in this study using primary data obtained from the spread of questionnaires with ordinal scale Likert type. Population in this research is external user of government finance report that is member of BPKD, member of DPRD and member of Inspectorate with total population 100 person with amount of sample which can be taken some 60. The results showed that partially indicated that the presentation of Regional Financial Report has a positive and significant impact on the Use of Regional Financial Informatio