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All Journal Journal of Applied Management and Accounting Science (JAMAS)
Cornelis Tagu Bore
Prodi Akuntansi Fakultas Ekonomika, Bisnis dan Humaniora
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FAKTOR- FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PEMERINTAH KABUPATEN SUMBA BARAT Cornelis Tagu Bore; Ni Luh Putu Sri Purnama Pradnyani; Putu Aristya Adi Wasita
Journal of Applied Management and Accounting Science Vol. 4 No. 1 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v4i1.66

Abstract

This study aims to analyze factors affecting timeliness of financial reporting submission in West Sumba Regency. It is a quantitative research using primary data collected from questionnaires. The sample was determined by purposive sampling technique and obtained 50 respondents. The data analysis uses multiple linear regression with the help of software SPPSS version 26.The research showed that human resources competences, the implementation of government accounting standards, inter-governmental control systems and the utilization if information technology had positive effect on the delivery timeliness of financial reporting submission in West Sumba Regency
Co-Authors Ni Luh Putu Sri Purnama Pradnyani Putu Aristya Adi Wasita