PENGARUH PENYAJIAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN KABUPATEN PEMALANG

Abstract

This study aims to test empirically the effect of financial statement presentation and accessibility of financial statements to the accountability of financial management by the users of financial statements. The population in this study are external users of financial statements in Pemalang by the method of data collection through survey questionnaires. Sampling in this study used purposive sampling method, and then determined a sample of 100 respondents from external users of financial statements that include the Parlaiment, NGOs, taxpayers, and society. Analysis methods used in testing the hypothesis in this study a number of statistical tests.The results of hypothesis testing in this study shows that the financial statement presentation significant negative effect on financial management accountability, accessibility of financial statements have a positive and significant impact on local financial management accountability.as well as regional financial statement presentation and accessibility of financial statements together influential and significant impact on local financial management accountability. Advice can be given is to improve the presentation of financial statements in full andmore relaxed access to the financial statements to the public, so it could create afinancial management accountability better.