Pengaruh Kualitas Informasi Keuangan dan Aksesibilitas Laporan Keuangan Daerah Terhadap Transparansi Pengelolaan Keuangan Daerah pada Pemerintah Kota Medan

Abstract

The purpose of this study was to determine how the influence of the quality of regional financial information and accessibility of regional financial reports on transparency of regional financial management in the city government of Medan. This type of research is causal associative research which is tested using multiple regression analysis. The type of data collected by the author is primary data by collecting data through a questionnaire that has been filled in by the respondents. Measurement of variables in this study used a five-point Likert scale. The number of samples in this study were 48 respondents. The results showed that simultaneous presentation and accessibility of regional financial reports had a positive and significant effect on transparency in regional financial management. Partially, the quality of financial information and the accessibility of regional financial reports have a positive and significant influence on the transparency of regional financial management.