He Effect of Fiscal Decentralization, Accessibility of Financial Reports, Regional Financial Management, and Local Government Performance on Regional Financial Report Accountability with Internal Control System as A Moderating Variable

Accountability of regional financial reports is very important for local governments to be able to account for their activities in terms of managing their respective resources. Therefore, accountability is something that must be achieved for local governments in order to maintain their performance. There are several factors that can affect the accountability of a region's financial reports. This study aims to find out the effects of fiscal decentralization, accessibility of financial reports, regional financial management and local government performance on the accountability of regional financial reports with internal control system as a moderating variable that has the potential to strengthen or weaken the influence of the independent variables. This research is a quantitative type. The population of the study consists of all regions on the island of Java with samples taken by purposive sampling with the judgment sampling method. The analytical method uses logistic regression analysis because the dependent variable is a dummy variable and processed through SPSS 21, without using the classical assumption test thusgoing directly to hypothesis testing. The hypothesis test consists of model feasibility test, R-Square test, simultaneous test and partial test. The results showed that each non-moderating independent variable had no influence on the accountability of regional financial reports, while the moderating variable of the internal control system did not moderate the effect of the independent variables on the accountability variable of regional financial statements.