Transparency and accountability of regional financial management: Accessibility of financial statements as a moderation

This study aims to provide empirical evidence of the influence Presentation regional financial statements and accounting systems on transparency accountability management, with accessibility as a moderation. The reason for this research is an employee who works in finance department at apparatus organization Ternate City. respondents were employees worked department, which totaled 67 respondents. Sampling technique uses proportional random sampling. data analysis model used test analyze variables multiple linear regression Moderate Regression Analysis (MRA) hypotheses help SPSS program. results showed that influenced statements. result found could not moderate system management.