The Relationship of Financial Reports on Performance Accountability Education Office of Batu Bara Regency

Abstract

Financial report used as a basis for decision making because it aims to present information about the financial position, budget realization, excess budget balances, cash flows, operating results, and changes in equity of an entity in a report that is useful for users in making and evaluating decisions regarding resource allocation. Local Government Financial Reports have to be reported timely and reliable manner because Government financial reports are a form of external accountability of Regional Heads to the public, investors, creditors, donor agencies, the press, and other parties with an interest in the report as a basis for making economic decisions, social, and politic. Therefore, this study conducted to test whether there is a relationship between financial reports on performance accountability at Education Office of Batu Bara Regency.