PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAERAH DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI KEUANGAN DAERAH KABUPATEN KUANTAN SINGINGI

Abstract

This aims of this research are to know the effect of regional financial statement presentation, accessibility of regional financial statements and accounting knowledge on the use of financial information in the Kuantan Singingi Regency. The population in this study were external users of the financial statements of the Kuantan Singingi District consisting of members of the Regional People's Representatives Council (DPRD), members of the Inspectorate and the community (Non-Governmental Organizations (NGOs), Kuantan Singingi Islamic University students and lecturers). Data were analyzed using multiple linear regression with a statistical program (SPSS 25), after the classical assumption test was fulfilled. The result of the research shows that Presentation of regional financial statements, accessibility of regional financial reports and accounting knowledge simultaneously have a positive and significant effect on the use of financial information in the Kuantan Singingi Regency.