PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP PENGGUNAAN INFORMASI KEUANGAN DAERAH (STUDI EMPIRIS DI KABUPATEN SEMARANG)

Abstract

This research aims to empirically examine whether the presentation of localfinancial reports and accessibility of them have an influence on enhancing usefulness of local financial information by the stakeholders. Financial reports have become an important component that should be disclosed by local government since regional autonomy has been launched by the central government. And it has been a consequence for them ifthefinancial reports have to be reported openly and accessible for them the stakeholders, because it is reflection oflocal government's commitment to fulfill the mandate of citizen and goodgovernance in their local government them self. This research was carried out in Semarang local residence using method to collect data through survey questionnaire. They were givenfor the stakeholders as a user of local financial information which respondents were the member of local legislative council, inspectorate, and Non Governmental Organization (NGO). By the purposive sampling method, fixed get samplefrom 45 member of local legislative council, 25 member ofInspectorate, and 30 member ofpublic self-help institution. The test and analysis use double linear regression after the reliability test, validity test, and classical assumption test were done. The result ofhypothesis test showed that the presentation oflocalfinancial reports is not significant to influence on enhancing usefulness of local financial information by the stakeholders. But accessibility of financial reports has a significant influence on enhancing usefulness oflocalfinancial information by the stakeholders Simultaneously, both the presentation of financial reports and accessibility of them have an influence on usefulness of local financial information. Keywords: localfinancial reports, accessibility, localfinancial information.