PENGARUH AKSESIBILITAS LAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Kasus Dinas Perhubungan Kota Probolinggo)

Accountability is the obligation of the trust holder (government) to provide accountability, present and report accountability and disclose all activities or activities for which it is responsible to the trust giver (community). The purpose of this study was to determine how the accessibility of financial reports, and the internal control system affect the accountability of regional financial management at the Probolinggo City Transportation Office. The analysis method used is quantitative. The population in this study amounted to 28 people with saturated sample technique. The analysis used in this study is multiple linear regression analysis where the accessibility of financial reports, and the internal control system as independent variables and the accountability of regional financial management as the dependent variable. The results of this study indicate that testing the first hypothesis (H1) Accessibility of Financial Statements has a positive effect on Regional Financial Management Accountability with positive and significant results, so the first hypothesis is accepted. The better the accessibility of financial reports, the more accountability of financial management increases and vice versa. Testing the second hypothesis (H2) Internal Control System with positive and significant results, the second hypothesis is accepted. The better the Internal Control System, the better the Regional Financial Management Accountability reported.