Impact Implementation of Fiscal Decentralization and Regional Government Performance on the Accountability of Financial Reporting in Kupang Regency

This study aims to empirically prove the influence of Fiscal Decentralization, and the Performance of Local Government Organizations on the Financial Reporting Accountability of the Kupang Regency Regional Government. The sample used in this study was Judgment Sampling with a population of civil servants in the Revenue, Financial Management and Asset Management District of Kupang Regency. The method of data analysis uses multiple linear regression analysis using Statistical Package for the Social Sciences (SPSS). The results showed that Fiscal Decentralization had no effect on the Accountability of Regional Government Financial Reporting and the Performance of Local Government Administration positively influenced the Accountability of Regional Government Financial Reporting. Simultaneous testing (together) proves that Fiscal Decentralization and the Performance of Local Government Organizations affect the Financial Accountability of the Regional Government of Kupang Regency.