Open AccessANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN SURAT PERTANGGUNGJAWABAN KEUANGAN PADA PEMERINTAH KABUPATEN BOVEN DIGOEL
Author(s) -
Nimrod Basna,
Bonifasia Elitha Bharanti,
Juliana Waromi
Publication year - 2017
Publication title -
keuda: jurnal kajian ekonomi dan keuangan daerah
Language(s) - English
Resource type - Journals
eISSN - 2581-0286
pISSN - 2477-7838
DOI - 10.52062/keuda.v1i2.731
Subject(s) - accountability , nonprobability sampling , human resources , postponement , business , government (linguistics) , work (physics) , finance , accounting , economics , political science , management , marketing , sociology , engineering , mechanical engineering , population , linguistics , philosophy , demography , law
This paper studied the effect of human resources, regional budgeting planning and delays of third parties financial reporting to regional letters of financial accountability postponement. The study was conducted in Government Work Units in Boven Digoel Regency. There were 23 Work Units which involved in the study. There were 97 respondents using purposive sampling technique. An empirical test was run using Multiple Regression Model to test research hypotheses.
The study found that human resources and regional budgeting planning significantly impacted on the delays of letter of financial accountability in Boven Digoel Regency. In addition, the delays of third parties financial reporting were not supported to have impact on regional letters of financial accountability postponement in the Regency.
Key words: Human Resources, Regional Budgeting Planning, Delays of third parties financial reporting