Factors Affecting Delay in Reporting Village Government Financial Accountability in Delima Subdistrict, Pidie Regency

Cut Hamdiah, Maisur Maisur

Abstract


The purpose of this study is to analyze the factors that affect the delay in reporting village government financial accountability in the Delima District, Pidie Regency. The sample in this study were 44 financial groups. In determining the sample using saturated sampling andfield research method. While the analysis toolused is multiple linear regression. From the results of the analysis obtainedThe factors that cause the dominant delay are the HR factor on the educational background indicator, information technology on the application update indicator, supporting facilities on the internet indicator, the internal control system on the dual position indicator, and the rule of law on the indicator of minimal understanding of legislation. The implication of this research for the working unit is that it can improve the quality of timely submission of financial reports.


Keywords


financial statements; human resources; information technology

Full Text:

PDF

References


Astuti, C. D. (2019). Faktor Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 2(1), 27. https://doi.org/10.25105/jipak.v2i1.4425

Budiyanto, S., & Muncar Aditya, E. (2015). FAktor-Faktor Yang Memengaruhi Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Perusahaan Food and Beverages Periode 2010-2012). Fokus Ekonomi, 10(1), 77–87.

Dewi, N. F., Ferdous Azam, S. M., & Yusoff, S. K. M. (2019). Factors influencing the information quality of local government financial statement and financial accountability. Management Science Letters, 9(9), 1373–1384. https://doi.org/10.5267/j.msl.2019.5.013

Dzomira, S. (2014). Internal Controls and Fraud Schemes in Not-For-Profit Organisations : A Guide for Good Practice. Research Journal of Finance and Accounting, 5(2), 118–126.

Fung, B. (2014). Tuntutan dan kebutuhan akan transparansi dan keterbukaan dalam tata kelola perusahaan. Universal Manajemen, 2(2), 72–80.

Hutapea, P., & Thoha, N. (2008). Kompetensi Komunikasi Plus: Teori, Desai, Kasus, dan Penerapan untuk HR dan Organisasi yang dinamis.Jakarta. Gramedia Pustaka Utama.

Isaiah, S. U. (2012). Human Resource Management and Organizational Achievement: Case Study of the Lagos State Education District III. Compilation of Good Practices in Statistical Offices, 1–64. http://docplayer.net/5960026-Human-resource-management-and-organizational-achievement.html

Kalangi, R. (2015). Pengembangan sumber daya manusia dan kinerja aparat sipil negara di Kabupaten Kepulauan Sangihe Provinsi Sulawesi Utara. Jurnal LPPM Bidang EkoSosBudKum, 2(1), 1–18.

Maisur, N. U. (2019). Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kinerjamanajerial (Study Kasus pada Usaha Kecil Dan Menengah (UKM) di Kabupaten Pidie). I(I), 29–37.

Modo, S. M., Saerang, D. P. E., & Poputra, A. T. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada SKPD Pemerintah Kabupaten Kepulauan Talaud). Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 7(2), 14–30. https://doi.org/10.35800/jjs.v7i2.13550

Muljono, Djoko (2012) Pengaruh Perpajakan pada Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik, (Yogyakarta: ANDI, 2012), hal. 10

Niati, D. R., Siregar, Z. M. E., & Prayoga, Y. (2021). The Effect of Training on Work Performance and Career Development: The Role of Motivation as Intervening Variable. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(2), 2385–2393. https://doi.org/10.33258/birci.v4i2.1940

Ramzijah, M. (2020). Pengaruh Partisipasi Masyarakat Dan Transparansi Kebijakan Terhadap Pengawasan Anggaran Dana Desa Di Kecamatan Delima Kabupaten Pidie. Jurnal Sains Riset, 9(3), 1–8. https://doi.org/10.47647/jsr.v9i3.156

Shah, M. M., et al. (2020). The Development Impact of PT. Medco E & P Malaka on Economic Aspects in East Aceh Regency. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Volume 3, No 1, Page: 276-286.

Suharto, A. A. (2012). Pengaruh Kualitas Sumber Daya Manusia, KOmitmen Dan MOtivasi Terhadap Kinerja Pegawai Pada inspektorat kabupaten kediri. Ilmu Manajemen, 3, 67–79.

Werdhiastutie, A. et al. (2020). Achievement Motivation as Antecedents of Quality Improvement of Organizational Human Resources. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Volume 3, No 2, Page: 747-752.




DOI: https://doi.org/10.33258/birci.v4i4.2801

Article Metrics

Abstract view : 1 times
PDF - 1 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.