PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN KARANGANYAR

Abstrak

This This study aims to analyze the effect of the presentation of regional financial statements and theaccessibility of financial reports on the transparency and accountability of regional financialmanagement in Karanganyar Regency. The method in this research is descriptive analysis, data qualitytest, classical assumption test, and hypothesis testing. Sampling in this study using purposive samplingtechnique. This method was chosen because the sample was selected based on the criteria, namely DPRDsecretariat staff and members of the Karanganyar Regency Regional People's Representative Council(DPRD) with qualifications of having a working period of more than one year and having a role in theuse and supervision of regional finances. The samples that were processed in this study were 45 samplesand processed using the computer program SPSS version 21.0 for Windows. The results of this studyindicate that the financial statement presentation area (X1) a positive significant effect on thetransparency and accountability of financial management. Accessibility of financial reports (X2) has asignificant negative effect on transparency and accountability of regional financial management. Thepresentation of regional financial reports and the accessibility of financial statements simultaneously ortogether have a significant effect on the transparency and accountability of regional financialmanagement in Karanganyar Regency