Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan, dan Sistem Pengendalian Internal Pemerintah sebagai Determinan Transparansi dan Akuntabilitas Pengelolaan Keuangan Daerah

Abstract

The aims of this study are to test the effect of financial statement pre-sentation, accessibility of financial statements, and government internal control system to the transparency and accountability in local government financial management. The population of the research is local government work unit in Lamongan Regency collected through survey questionnaires. The samples of this research are 128 respondents which choosen based on purposive sampling criteria. Analysis methods applied in hypothesis testing is multiple regression analysis by using f-test and t-test. The results show that the financial statement presentation and government internal control system do not affect the transparency. Further, accessibility financial statement affects the transparency and financial statement presentation; however, accessi-bility financial statement does not affect the accountability in local financial management. Moreover, government internal control system affects the accountability in financial management.