影响西桑巴县财政报告准时提交的因素

Journal of Applied Management and Accounting Science Pub Date : 2022-12-02 DOI:10.51713/jamas.v4i1.66

Cornelis Tagu Bore, Ni Luh Putu Sri Purnama Pradnyani, Putu Aristya Adi Wasita

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引用次数: 0

摘要

本研究旨在分析影响西松巴县财务报告提交及时性的因素。这是一项定量研究，使用从问卷调查中收集的原始数据。采用目的抽样法确定样本，共获得50名回答者。在SPPSS 26版软件的帮助下，数据分析使用多元线性回归。研究表明，人力资源能力、政府会计准则的实施、政府间控制系统和信息技术的利用对西松巴县财务报告提交的及时性有正向影响

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FAKTOR- FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PEMERINTAH KABUPATEN SUMBA BARAT

This study aims to analyze factors affecting timeliness of financial reporting submission in West Sumba Regency. It is a quantitative research using primary data collected from questionnaires. The sample was determined by purposive sampling technique and obtained 50 respondents. The data analysis uses multiple linear regression with the help of software SPPSS version 26.The research showed that human resources competences, the implementation of government accounting standards, inter-governmental control systems and the utilization if information technology had positive effect on the delivery timeliness of financial reporting submission in West Sumba Regency

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Journal of Applied Management and Accounting Science

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