DETERMINANTS OF TRANSPARENCY AND ACCOUNTABILITY OF REGIONAL FINANCIAL MANAGEMENT AND ITS IMPLICATIONS FOR PUBLIC-STAKEHOLDERS IN OGAN KOMERING ULU REGENCY

Research on the transparency and accountability of financial reports is useful for seeing how regional financial reporting is in the eyes of public stakeholders and the people represented by the DPRD. This study aims to analyze the effect of transparency and accountability on public-stakeholder trust in Ogan Komering Ulu. The population in this study were all SKPDs in Ogan Komering Ulu district and Ogan Komering Ulu DPRD. By using a purposive sampling method, the sample in this study focused on the head of the department and the head of the financial subdivision of the civil service. Data analysis was performed using multiple linear regression analysis using SPSS version 26 software. Based on the results of hypothesis testing, it is known that the transparency and accountability variables which also contain dimensions of financial statement presentation and accessibility have an influence on public-stakeholder trust. Keywords : Transparency, Accountability, Financial Report Persentation, Accessibility, Public-Stakeholders.