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This study aims to see and analyze the timeliness of Central Government Financial Reporting. The research was conducted at the Makassar State Treasury Service Office (KPPN), which is located on Slamet Riyadi street No. 5 Makassar, South Sulawesi. The type of data used in this research is qualitative data and the data sources used in this study are primary data and secondary data. This study uses a qualitative descriptive analysis technique. The results of the analysis of this research are that the submission of central government financial reports by KPPN Makassar 1 is always on time, on time supported by competent human resources, information technology and aspects of organizational governance.

ANALISIS KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH PUSAT PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA (KPPN) MAKASSAR I