The Effect of the Presentation of Financial Statements, Financial Accounting Systems, and Internal Control on Regional Financial Management Accountability

The purpose of this study is to analyze and find empirical evidence regarding the presentation of financial statements, financial accounting systems, and internal control of regional financial management accountability. The population in this study were employees of the Regional Financial Management Agency for the Residency of Surakarta, where the sample was taken using convenience sampling, which was obtained by 105 respondents. The data analysis method uses SPSS 26 software. The results of this study answer each of the hypotheses proposed, namely the presentation of financial statements, financial accounting systems, and internal controls that have a significant effect on regional financial management accountability.