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. |