<![CDATA[Abstract: This study aims to determine the effect of the presentation of financial reports, accessibility of financial reports, and functional supervision on public accountability in agencies and services that are members of regional apparatus organizations in the Agam Regency Government either partially or simultaneously. Methods of data analysis in this study using multiple regression. The results of this study indicate that: 1) Based on the t-test it is known that the variable presentation of financial statements influences public accountability. 2) Based on the t-test, it is known that the variable accessibility of financial reports influences public accountability. 3) Based on the t-test it is known that the variable of functional supervision affects public accountability. 4) Based on the F test it is known that the variables of presentation of financial statements, accessibility of financial reports, and functional supervision have a simultaneous effect on public accountability. Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh penyajian laporan keuangan, aksesibilitas laporan keuangan dan pengawasan fungsional terhadap akuntabilitas publik pada badan dan dinas yang tergabung dalam organisasi perangkat daerah di Pemerintah Kabupaten Agam baik secara parsial maupun secara simultan. Metode analisis data dalam penelitian ini menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa: 1) Berdasarkan uji t diketahui bahwa variabel penyajian laporan keuangan berpengaruh terhadap akuntabilitas publik. 2) Berdasarkan uji t diketahui bahwa variabel aksesibilitas laporan keuangan berpengaruh terhadap akuntabilitas publik. 3) Berdasarkan uji t diketahui bahwa variabel pengawasan fungsional berpengaruh terhadap akuntabilitas publik. 4) Berdasarkan uji F diketahui bahwa variabel penyajian laporan keuangan, aksesibilitas laporan keuangan, dan pengawasan fungsional berpengaruh secara simultan terhadap akuntabilitas publik.]]>
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