The research aims to examine the effect of presentation, level of disclosure
and accessibility of financial statements on regional financial accountability in
2018. The population of this research was the Banyumas district apparatus
working unit with a sample of the head of the financial section and financial
treasurer in the Banyumas Regency regional work unit with a purposive sampling
method. The analysis tool used is the SPSS application. The research results
indicated that presentation of financial statements affected to regional financial
accountability, level of disclosure affected to regional financial accountability
and accessibility did not affected to regional financial accountability.