Determinan Aksesibilitas dan Penyajian Laporan Keuangan Daerah Terhadap Akuntabilitas Pengelolaan Keuangan Daerah

Abstract

This research aims to test influence the accessibility and Presentation of Financial Statements Against Regions Financial Management accountability either together (simultaneously) or individually (partial). Collecting data using primary data obtained from the questionnaire using nonprobability sampling technique (saturated sample).The population in this study is a Member of Parliament of Makassar , Makassar City Auditor Inspectorate , NGO officials in Laskar Merah Putih and the Institute for Social Economic and Political Issues, while samples taken amounted to 80 respondents . The analytical method used in this research is multiple linear regression. The research proves that the presentation of the Regional Financial Statements and accessibility both partially and simultaneously influence the Financial Management Accountability in Government of Makassar .