Pengaruh Penyajian Neraca Daerah dan Aksesibilitas Laporan Keuangan terhadap
Transparansi dan Akuntabilitas Pengelolaan Keuangan Daerah
Abstract
The purpose of this research is to empirically examine whether the
presentation of balance sheet and accessibility of financial reports have a
positive influence on enhancing transparency and accountability in the
management of local finance. Balance sheet is one component of financial report
which should be provided by local government as regional autonomy has been
launched. And it is inevitable that financial reports must be transparent and
accessible for various parties (stakeholders) since the purpose of activities
run by government is to fulfill the mandate of citizen.