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

Dede Aditya Permana, 2018 The Influence Of Transparency Of Financial Statements, Presentation Of Financial Statements, And Accessibility Of Financial Statements On The Accountability Of Regional Financial Management.. University of Jakarta. Supervisor: (1) Santi Susanti, S.Pd., M.Ak (2) Tresno Eka Jaya, SE., M.Ak This study aims to examine the effect of Transparency of Financial Statements, Presentation of Financial Statements and Accessibility of Financial Reports on Regional Financial Management Accountability in Depok City. The dependent variable in the form of Regional Financial Management Accountability is measured using a Likert scale. Meanwhile, for the independent variable in the form of Financial Statement Transparency, Presentation of Financial Statements and Accessibility of Financial Statements are also measured with a Likert scale. The data used is primary data with the population of the Head of Service and the Head of the Office Finance Subdivision. This study uses multiple linear regression analysis methods to test hypotheses with the help of SPSS 23. From the results of the research, it can be concluded that the transparency of financial statements has a significant positive effect on the accountability of regional financial management, the presentation of financial statements has a significant positive effect on the accountability of regional financial management and accessibility has a significant positive effect on the accountability of regional financial management. Keywords: Transparency Of Financial Statements, Presentation Of Financial Statements,Accessibility Of Financial Statements and Accountability Of Regional Financial Managemen