Pengaruh Aksesibilitas Laporan Keuangan Daerah dan Akuntabilitas Terhadap Transparansi Pengelolaan Keuangan Daerah Berbasis Aktual pada Kantor Camat Namo Rambe Kabupaten Deli Serdang

Abstract

This study aims to determine partially and simultaneously the Effect of Accessibility of Regional Financial Statements (X1) and Accountability (X2) Transparency in Regional Financial Management (Y). This type of research is qualitative. The population in this study were all employees of the Namo Rambe District Office. The type of date used in this study is quantitative date. The date source used in this study is observation. The technique used by the author to collect data reliability test analysis, multiple linear regression test, classic assumption test and hypothesis test using SPSS Version 21. The result of the research show that partially the Accessibility of Regionsal Financial Satements (X1) has a significant effect on the Trasparency of Regional Financial Management, Accountability (X2) significantly influence Transparency in Regional Financial Management(Y). And simultaneously Accessibility of Regional Financial Statements (X1) and Accountability (X2) Transparency in Regonal Financial Maagement(Y).