CD Skripsi
Pengaruh Penyajian Laporan Keuangan Daerah Dan Aksesibilitas Laporan Keuangan Daerah Terhadap Transparansi Dan Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris Pada Kabupaten Simalungun)
This study aimsto test the effect of regional financial statement presentation and accessibility offinancial statement for transparency and accountability in financial management. The study was conducted in Simalungun district. Sample in this research are employee of SKPD in Government of Simalungun.The sampling technique using purposive sampling methodand there are 62 respondents. The data of this researchusing primary data directlythrough a questionnaireand analyzed using SPSS 17.The data were analyzedtotest the hypothesis using multiple linear regression analysisapproach with tools statistical program, after test the classical assumption are met. The results of this study show that the presentation of the financial report and accessibility of financial report influences on transparency and accountability of financial management of the district.
Keyword: regional financial statements, financial statements accessibility, transparency, and accountability
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