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

Abstract

This This study aims to analyze the effect of the presentation of regional financial statements and the
accessibility of financial reports on the transparency and accountability of regional financial
management in Karanganyar Regency. The method in this research is descriptive analysis, data quality
test, classical assumption test, and hypothesis testing. Sampling in this study using purposive sampling
technique. This method was chosen because the sample was selected based on the criteria, namely DPRD
secretariat 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 the
use and supervision of regional finances. The samples that were processed in this study were 45 samples
and processed using the computer program SPSS version 21.0 for Windows. The results of this study
indicate that the financial statement presentation area (X1) a positive significant effect on the
transparency and accountability of financial management. Accessibility of financial reports (X2) has a
significant negative effect on transparency and accountability of regional financial management. The
presentation of regional financial reports and the accessibility of financial statements simultaneously or
together have a significant effect on the transparency and accountability of regional financial
management in Karanganyar Regency