THE LEVERAGE OF REGIONAL SECTOR FINANCIAL REPORT PRESENTMENT AND AVAILABILITY ON ACCOUNTABILITY WITH INTERNAL MANAGEMENT SYSTEM MODERATING VARIABLES

This analysis is accustomed to measuring the leverage of the presentment of financial report and the availability of financial report on the accountability of regional sector financial management with the internal management system as a moderating variable at the Office of Investment and One-Stop Services. This analysis was managed by nonprobability sampling with an accidental sampling method This analysis is represented by 91 respondents. The design used in this study is hypothesis testing using the Structural Equitation Model (SEM) – SmartPLS 3.0. The analysis of this research explain that (1) the presentment of financial report does not impact the accountability of regional sector financial management; (2) the availability of financial report has a positive leverage on the accountability of regional sector financial management; (3) the internal management system as a moderating variable has no leverage on the correlation in the middle of the presentment of financial report and the accountability of regional sector financial management; (4).