PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DENGAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH SEBAGAI VARIABEL PEMODERASI

This researh aims to provide empirical evidence that the accessibility of regional financial statement is a moderating variable that can strengthen the influence of the presentation of regional financial statements and the regional financial accounting system on transparency and accountability in regional financial management. This study uses quantitative methods with primary data. Distribution of questionnaires using sub-division of finance employees of Balikpapan City Regional Device Organization. The results of this study indicate that the accessibility variables of regional financial statements are not able to be a moderating variable. So hypothesis that the presentation of regional financial statements and the Regional Financial Accounting System on Transparency and Accountability of Regional Financial Management with the accessibility of regional financial statements as moderating variables is rejected