Pengaruh Penyajian Laporan Keuangan Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris Pada Pemerintah Provinsi Sumatera Barat)
Abstract: Accountability of a
province financial management is processes of finance started from plan,
action, report, responsibility and supervise which can be really reported and
been responsible to society and DPRD (Representatives of province). The kind of
this research is a causative research. The population of the research is SKPD
in Provincial Government of West Sumatera. Data those are used are primer data.
Technique of collecting data is survey with sharing questioner. The researcher
uses double regression analysis by using f-test and t-test. In this research,
the researcher aims at findings 1) the effect of presenting financial report to
accountability of financial management of a province, 2) the effect of
accessibility of financial report to accountability of financial management of
a province. The result of the research shows that: 1) the presenting of
financial report influences significantly to accountability of financial
management of the province, 2) accessibility of financial report has positive
significance to accountability of financial management of the province. Based
in the result, it is suggested that all the institutions in West Sumatera
Government can improve the presenting of financial report and accessibility of
financial report in order to improve accountability of financial management of
the province.
Key words: accountability of a
province financial management, the presenting of financial report,
accessibility of financial report
Penulis: Peggy Sande
Kode Jurnal: jpakuntansidd130709
