Abstract:
Hasriyani. 2020. The Moderator Effect of Accessibility of Financial Statements on the
Presentation of Financial Statements toward Financial Management Transparency (Case
Study of Regional Financial Management and Revenue in Maros Regency), supervised by
H Saban Echdar and Didiek Handayani Gusti.
This study aims to examine the effect of the presentation of financial statements on
the transparency of financial management and accessibility as a moderator in the
presentation of financial reports toward the transparency of regional financial
management in the Regional Financial Management and Revenue Agency of Maros
Regency.
This study used a quantitative approach design with a moderated regression
analysis method. Then determined a sample of 79 respondents of PNS (Civil Servant) at
Financial Management and Revenue Agency in Maros Regency from group IV as many as
6 people, group III as many as 50 people, group II as many as 20 people. class I as many
as 3 people, with the consideration that they understand and were responsible for the
presentation and availability of financial statements.
Based on the results of the t-test analysis, it can be concluded that (1) there is a
partially significant effect (X1) toward (Y), where the t-test or partial value obtained is
4,435 with a significance value or p <0.05 (2) there is an effect which is partially
significant (X2) to (Y), where the t-test value is 4,417 with a significant value of p <0.05
(3) there is a partially significant effect of interaction (X1X2) toward (Y), where the t-test
value is obtained amounted to 3,307 with a significance value of p <0.05. Based on the
results of the F test, obtained a statistical F value of 5,945 with a significance level of p
0.017, then the regression model can be used to predict Transparency in Financial
Management at the Regional Financial and Revenue Management Agency of Maros
Regency. F test results in the second regression obtained a statistical F value of 4,843
with a significance level of p 0.004. Then the second regression model can be used to
predict the Transparency of Regional Financial Management at the Regional Financial
and Revenue Management Agency of Maros Regency. The results of the coefficient of
determination (Xi), (Xa) and interactions (X; X2) to (Y) obtained the coefficient of
determination (R) of 0.862.
