PENGARUH PENYAJIAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN( Studi Empiris pada Pemerintahan Kota Bau-bau )
Daftar Isi:
- This study aims to test empirically the influence the presentation of the financial statements and the financial report of the accessibility area towards accountability in financial management. The population in this research is the SEGWAY in the Government of Bau-bau, Bau-bau LEGISLATORS, and the public as stakeholders. The data used in this research is the primary data. The technique of data collection by survey technique by spreading the questionnaire. Analysis of the multiple regression analysis is used, the f-test and t test in this study the authors wanted to know, 1) influence the presentation of the financial statements against the regional financial management accountability, 2) influence the accessibility of the financial report against accountability financial management areas. The test results showed that: 1) presentation of financial statements, the significant positive effect against the regional financial management accountability, 2) accessibility of financial reports do not affect significantly to regional financial management accountability, 3) Presentation and accessibility of the simultaneous effect significantly to financial management accountability. For it is recommended for all government agencies Bau-bau in order to improve the presentation of the financial statements and the financial report of the accessibility so that accountability financial management areas can continue to be improved and implemented properly. Keywords: accountability financial management area, the presentation of the financial statements, the accessibility of the financial statements.