ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN SURAT PERTANGGUNGJAWABAN KEUANGAN PADA PEMERINTAH KABUPATEN BOVEN DIGOEL

Keuda: Jurnal Kajian Ekonomi dan Keuangan Daerah

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Title ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN SURAT PERTANGGUNGJAWABAN KEUANGAN PADA PEMERINTAH KABUPATEN BOVEN DIGOEL
 
Creator Basna, Nimrod
Bharanti, Bonifasia Elitha
Waromi, Juliana
 
Description 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
 
Publisher Universitas Cenderawasih
 
Date 2017-06-14
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/731
10.31957/keuda.v1i2.731
 
Source KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH; Vol 1, No 2 (2016)
2581-0286
2477-7838
 
Language eng
 
Relation http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/731/666
 
Rights Copyright (c) 2017 Jurnal Kajian Ekonomi & Keuangan Daerah
 

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