Pengaruh Penyajian Laporan Keuangan Daerah Dan Aksesibilitas Laporan Keuangan Terhadap Penggunaan Informasi Keuangan Daerah (Studi Pada Kabupaten Keerom)

Research is intended to measure the effect of reporting the financial area and accessibilities financial report against the user information about the financial area ie Parliament, employees of the inspectorate, and society. This analysis uses two variables: the dependent variable or the user of regional and independent financial information or presentation of regional financial statements. The sample of this research is the Keerom Regency DPRD as the main user of financial reports, Keerom Regency Inspectorate employees, Keerom Regency BAPPEDA employees, and the Provincial BPK. Samples were done by using the snowball method. This research is a quantitative study with a sample size of 83. Data was obtained through a questionnaire distributed directly to the DPRD, inspectorate employees, BAPPEDA, and BPK employees. The analytical method used in this research is the Partial Least Square (PLS) method. The results of this study indicate that: 1. The presentation of regional financial statements has a significant effect on the use of regional financial information. 2. Regional Financial Accessibility does not have a significant effect on the Use of Regional Financial Information. 3. Simultaneous Presentation of Regional Financial Statements and Regional Financial Accessibility Affect the Use of Regional Financial Information