ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KETERANDALAN DAN KETEPATWAKTUAN PELAPORAN KEUANGAN BERBASIS AKRUAL PADA PEMDA KKT

, Sukriyadi

No tr9w8, OSF Preprints from Center for Open Science

Abstract: Abstract This study aims to test the factors that influence reliability and timeliness of local government financial reporting. The factors that influence reliability and timeliness are commitment organization, human resource capacity, Internal Control of Accounting, information technology utilization, regional financial oversight, and the implementation of government accounting standards (SAP) to the reliability and timeliness of local government financial reporting accrual basis in SKPD Kepulauan Tanimbar regency. This research was a quantitative research study. amounting to 130 people, The was processed using SPSS with multiple linier regressions. Based on the analysis results, obtained that the commitment organization, human resource capacity, regional financial oversight, and the implementation of government accounting standards (SAP) influential in raising the reliability and timeliness of the financial reporting accrual basis in SKPD, with a significance level of 0.000 < 0.05. While on the analysis results internal control of accounting, and information technology utilization no affect significant on reliability and timeliness of local government financial reporting

Date: 2022-09-27
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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:tr9w8

DOI: 10.31219/osf.io/tr9w8

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