PENGARUH KUALITAS LAPORAN KEUANGAN DAERAH, PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (STUDI PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN PONOROGO)

This research aims to determine the influence of the quality of regional financial reports, the presentation of regional financial reports, and the accessibility of regional financial reports on the accountability of regional financial management (study of the Ponorogo Regency Regional Work Unit). The problem in this research is the influence of the quality of regional financial reports, the presentation of regional financial reports, and the partial or simultaneous accessibility of regional financial reports on the accountability of regional financial management. The population in this study are Ponorogo Regency regional officials who are directly involved in regional financial management including the Head of Finance, Treasurer and Financial Staff. The sampling technique used by researchers is the saturated sample method. The data taken to conduct this research is primary data using a questionnaire instrument. Data quality analysis testing uses validity and reliability tests. Then, to test the hypothesis, use the partial regression coefficient test (t test), simultaneous significance test, and determinant coefficient. The data analysis method used is multiple linear regression.
The results of this research show that partially (1) the quality of regional financial reports influences the accountability of regional financial management. This means that the better the quality of regional financial reports, the greater the accountability of regional financial management. (2) The presentation of regional financial reports influences the accountability of regional financial management. This means that the better the presentation of regional financial reports, the greater the accountability of regional financial management will be. (3) The accessibility of regional financial reports influences the accountability of regional financial management. This means that the better the accessibility of regional financial reports, the greater the accountability of regional financial management will be. (4) The quality of regional financial reports, the presentation of regional financial reports, and the accessibility of regional financial reports have a simultaneous effect on the accountability of regional financial management. This means that increasing accountability in regional financial management is greatly influenced by the improving quality of regional financial reports, presentation of regional financial reports, and accessibility of regional financial reports.