THE ROLE OF ACCOUNTING INFORMATION IN TAKING THE FINANCIAL POLICY OF THE KOLAKA REGIONAL GOVERNMENT PERANAN INFORMASI AKUNTANSI DALAM PENGAMBILAN KEBIJAKAN KEUANGAN PEMERINTAH DAERAH KABUPATEN KOLAKA

This study aims to determine the role of accounting information in financial policy making in the Kolaka Regency government. The population in this study were government employees who took part in making financial policies, namely Government Employees who served in the Regional Financial and Asset Management Agency (BPKAD) of Kolaka Regency which consisted of the Head of BPKAD, Secretariat, Budget Division, Treasury Division, Regional Asset Sector, and Accounting and Reporting. While the sample in this study was the entire population (Saturated Sample). Data collection techniques used were questionnaires and interviews. The data that has been obtained is then analyzed using descriptive analysis. The results of this study indicate that accounting information has an important role in the financial policy making of the Kolaka Regency government. Accounting information (results of financial statements) is not only a tool in decision making but also becomes one of the bases in the formulation of financial policies in the local government of Kolaka Regency. Keywords : Accounting information, and financial policy making