The Effect of Regional Balance Sheet Disclosure and Accessibility Financial Statements on the Accountability of Regional Financial Management in Palembang City

Hasni , Yusrianti and ahmad, subeki and ika sasti, ferina and fahrul , anggi (2013) The Effect of Regional Balance Sheet Disclosure and Accessibility Financial Statements on the Accountability of Regional Financial Management in Palembang City. In: Four A International Conference, Penang, Malaysia, , 28-30 Oktober 2013, Penang, Malaysia.

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    Abstract

    This research aimed to find effect of the regional balance sheet disclosure and the accessibility of financial statement for the accountability of regional financial management in Palembang city.The sample are the external users of financial statements including the city parliament members, employees of inspectorate institution, journalists and non-governmental institutionsthat concentrate on anti-corruption. It used purposive sampling which data collected using questionaires. The testing instrument used classical assumptions, double linear regression statistical analysis, hypothesis testing, T test and F test. The result showed that (a) as simultaneous, there is significant positive effectamong the disclosure of regional balance sheet, the accessibility of financial statement to the accountability of local financial management in Palembang city, (b) furthermore, using the partial testing, it showed that the disclosure of regional balance sheet (X1) and accessibility of financial statements (X2) has positive and significant effect on the accountability of regional financial management in Palembang city. Keyword: disclosure, accessibility, accountability, regional financial statements.

    Item Type: Conference or Workshop Item (Paper)
    Uncontrolled Keywords: disclosure, accessibility, accountability, regional financial statements.
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Faculty of Economics > Department of Accounting
    Depositing User: Mrs Hasni Yusrianti
    Date Deposited: 02 Apr 2014 10:54
    Last Modified: 02 Apr 2014 10:54
    URI: http://eprints.unsri.ac.id/id/eprint/3861

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