PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN JEPARA
Abstract: This research aims
to empirically examine the effect of regional financial statement presentation
andaccessibility of financial statements for transparency and accountability in
financial management. Theresearch was conducted in Jepara district, for four
months from January to April 2012. The samplingmethod used is proporsionate
stratified random sampling; the sample is then determined by 40 members oflocal
legislative council and 36 NGOs. For this research the data analyzed using
multiple linear regressionwith tools statistical program, after test the
classical assumptions are met. The results of this research showthat the
presentation of the financial statements and the accessibility of the area of
financial reportingpartial or jointly positive effect on transparency and
accountability in financial management.
Penulis: Siti Aliyah, Aida
Nahar
Kode Jurnal: jpakuntansidd120436
