Ferlia Herdianti, pengaruh Sistem akuntansi keuangan daerah, transparansi, pengendalian intern, penyajian laporan keuangan, aksesibulitas laporan keangan, dan kejelasan sasaran anggaran terhadap Akuntabilitas (Persepsi Kepala Dinas dan Kasubag Keuangan di OPD Kabupaten Pamekasan). Dibawah bimbingan Anita Carolina S,E., MBusAdv., Ak., QIA,. CA. Penelitian ini bertujuan untuk menguji pengaruh penerapan sistem akuntansi keuangan daerah, transparansi, pengendalian intern, penyajian laporan keuangan, aksesibilitas laporan keuangan, dan kejelasan sasaran anggaran terhadap akuntabilitas persepsi kepala dinas dan kasubag keuangan pada pemerintah daerah di Pamekasan. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Jumlah sampel yang diambil dalam penelitian ini sebanyak 60 responden. Sampel yang digunakan dalam penelitian ini adalah kepala dinas, Kasubbag keuangan. Hasil penelitian ini menunjukkan bahwa penerapan sistem akuntansi keuangan daerah berbengaruh terhadap akuntabilitas, transparansi berpengaruh terhadap akuntabilitas, pengendalian intern berpengaruh terhadap akuntabilitas, penyajian laporan keuangan tidak berpengaruh terhadap akuntabilitas, aksesibilitas keuangan berpengaruh terhadap akuntabilitas, dan kejelasan sasaran anggaran berpengaruh terhadap akuntabilitas pada pemerintah daerah di Pamekasan. Kata kunci : penerapan sistem akuntansi keuangan daerah, transparansi, pengendalian intern, penyajian laporan keuangan, aksesibilitas laporan keuangan, kejelasan sasaran anggaran dan akuntabilitas

Ferlia Herdianti, the influence of the regional financial accounting system, transparency, internal control, presentation of financial statements, accessibility of financial statements, and clarity of budget targets on Accountability (Perception of the Head of the Office and Head of Finance in Pamekasan District OPD). Under the guidance of Anita Carolina S, E., MBusAdv., Ak., QIA.,CA. This study aims to examine the effect of the application of regional financial accounting systems, transparency, internal control, presentation of financial statements, accessibility of financial statements, and clarity of budget targets on accountability of the perception of the head of finance and sub-department of finance in the regional government in Pamekasan. The sampling technique used was purposive sampling method. The number of samples taken in this study were 60 respondents. The sample used in this study was the head of the department, the finance subdivision. The results of this study indicate that the application of regional financial accounting systems has an effect on accountability, transparency influences accountability, internal control influences accountability, the presentation of financial statements does not affect accountability, financial accessibility affects accountability, and clarity of budget targets affects accountability to local governments in Pamekasan. Keywords: application of regional financial accounting systems, transparency, internal control, presentation of financial statements, accessibility of financial statements, clarity of budget targets and accountability.

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