ACCESSIBILITY DETERMINANT AND THE PRESENTATION OF REGIONAL FINANCIAL STATEMENT TOWARDS THE ACCOUNTABILITY OF REGIONAL FINANCIAL MANAGEMENT
Publication Date : 01/09/2016
Local/District/Province Government, on behalf of executive body had tried to apply transparency in informing local financial statement through website. However, the given information is in common and normative in contrast with the detail information such budgeting and expenditure each event and also each project which is under operation tends not to be performed comprehensively. In order to motivate and simply all the Local Government in term of providing transparency and accountability when managing the regional financial, government needs one tangible regulation to control the obligatory information that is required to be shown on the Local Government website. This research aims to test influence the accessibility and Presentation of Financial Statements against Regions Financial Management accountability either together (simultaneously) or individually (partial). Population and sample in this research is the external user of Makassar government regional financial statement, which is a Member of Parliament of Makassar, Auditors of Makassar inspectorate, Makassar Non-governmental Organization such: Laskar Merah Putih and the organizer of Institute for Social and Political Economic Issues (ISPEI). While samples taken amounted to 80 respondents.Collecting data in this research using primary data obtained from the questionnaire using nonprobability sampling technique (saturated sample). The analysis method that is used to test the research hypothesis is multiple linear regression statistical analysis method which functions to disclose the influence of independent variable and dependent variable. The research proves that the presentation of the accessibility and Regional Financial Statements both partially and simultaneously influence positive and significant the Financial Management Accountability in Government of Makassar.
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