EAS Publisher | The Effect of Regional Financial Statement Presentation and Regional Financial Statement Accessibility on Regional Financialmanagement Accountability in the District of Bener Meriah, Province of Aceh, Indonesia

The Effect of Regional Financial Statement Presentation and Regional Financial Statement Accessibility on Regional Financialmanagement Accountability in the District of Bener Meriah, Province of Aceh, Indonesia

DOI : https://doi.org/10.36349/easjebm.2019.v02i12.016

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This study aims to examine the effect of regional financial statement presentation andregional financial statement accessibility on regional financial management accountability in the district Bener Meriah. This research is a hypothesis testing research by using primary data source obtained by respondent through questionnaire instrument. This study is a census study because all members of the population were made respondents. he sample used in this study amounted to 45 SKPK x 3 people = 135 respondents. Of the 135 respondents only 125 respondents to be sampled, because there are some SKPK that only two people who responded to the same and there are no respondents. The results showed that: 1. Regional financial statement presentation and regional financial statemen accessibility jointly affect on the regional financial managemenet accountability in the distric Bener Meriah; 2. Regional financial statementspresentation affect on the regional financial management accountability in the district Bener Meriah; 3. Regional financial statements accessibility affect on the regional financial management accountability in the district Bener Meriah.

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