Jurnal Akuntansi, Vol 13, No 3 (2009)

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AKSESIBILITAS, PENYAJIAN DAN PENGGUNAAN INFORMASI KEUANGAN DAERAH (Studi pada Kota dan Kabupaten Tegal)

Abdul Rohman

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 reports 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 for him, the financial reports should be reported transparancy 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  Tegal City and Local Residence and employed  questionnaire to collect data whith respondents of members of local legislative council, inspectorate, and Non Governmental Organization (NGO). By the purposive sampling method, fixed get sample from 19 member of local legislative council, 33 member of Inspectorate, and 20 member of NGO. Analysis method used in this research is multiple regression. The result of hypothesis test showed that the presentation of local financial reports did not significantly to influence the enhancement of usefulness of local financial information by the stakeholders. But accessibility of financial reports has a significant influence the enhancement usefulness of local financial information by the stakeholders. Simultaneously, both the presentation accessibility of financial reports and influenced usefulness of local financial information.


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