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All Journal International Journal of Public Budgeting, Accounting and Finance
Sari, Junita
Asosiasi Dosen Akuntansi Indonesia
Economics, Econometrics & Finance

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THE FACTORS WHICH INFLUENCE THE PUNCTUATION IN SUBMITTING LIALIBILTY REPORT OF SKPD EXPENDITURE TREASURERS WITH MANAGERIAL COMMITMENT AS MODERATING VARIABLE IN THE SERDANG BEDAGAI DISTRICT ADMINISTRATION Sari, Junita
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 1 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to analyze the influence of human resources competency, education and training, work discipline, motivation and implementation of Regional Management Information System on the punctuality of the submission of expenditure treasurer’s liability report in the regional apparatus working unit of Serdang Bedagai Regency through leader’s commitment. This is a causal associative research. The research population was 47 regional apparatus working units with 94 respondents. The samples were taken by employing census method with primary data collected through questionnaires. All 94 questionnaires which were distributed (100%) were returned. The data were analyzed by applying multiple linear regression method and residual test. It was found out that the human resources competency; education and training, work discipline, motivation, and the implementation of Regional Management Information System simultaneously and partially influenced the punctuality of the submission of the expenditure treasurer’s liability report in Serdang Bedagai Regency. Leader’s commitment was a moderating variable which was abale to moderate the correlation of human resources competency; education and training, work discipline, motivation, and the implementation of Regional Management Information System with the punctuality of the submission of the expenditure treasurer’s liability report in Serdang Bedagai Regency.
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