PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN
KEUANGAN TERHADAP PENGGUNAAN INFORMASI KEUANGAN DAERAH
ABSTRACT
This Research aims to empirically
examine whether the accessibility of local financial reports and presentation
of them influence the usefulness of local financial information by the
stakeholders. Financial report have been seen as an important component that
should be disclosed by local government since regional autonomy has been
launched by the central government. As a consequence of him, the financial
reports should be reported transparency and be accessible for stakeholders.
This is because such reports are reflection of local government’s commitment to
fulfill the mandate of citizen and show implementation good governance in their
local government. This research was carried out in ex district residency
Banyumas. The method used to collect data is through survey questionnaire of
which the respondents were the members of local legislative council,
Inspectorate, and Non Governmental Organization (NGO). By the purposive
sampling method, fixed get sample from 180 members of local legislative
council, 84 members of Inspectorate, and 40 members of NGO. Analysis method
used in this research is multiple regression. The result of hypothesis test
showed that the presentation of local financial reports has a significant
influence the enhancement of usefulness of local financial information by the
stakeholders. And then accessibility of financial reports has a significant
influence the enhancement of usefulness of local financial information by the
stakeholders. Simultaneously, both the presentation accessibility of financial
reports and influenced usefulness of local financial information.
Keywords: local financial reports, accessibility, local financial
information.
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