Penulis / NIM
FANTI SHERNOVITA / 921414125
Program Studi
S1 - AKUNTANSI
Pembimbing 1 / NIDN
IMRAN ROSMAN HAMBALI, S.Pd., SE., MSA / 0023087004
Pembimbing 2 / NIDN
MULIYANI MAHMUD, S.Pd, MSA / 0014068503
Abstrak
ABSTRACT
FANTI SHERNOVITA. 921414125. Factors Influencing Punctuality of Regional Government Financial Statement. (A Case Study at Government of Bangga Laut District, Sulawesi Tengah Province). Skripsi. Bachelor Study Program of Accounting, Faculty of Economics, State University of Gorontalo. The principal supervisor is Imran Rosman Hambali, S.Pd., SE., MSA and Mulyani Mahmud, S.Pd, MSA.
The study aims at investigating factors influencing the punctuality of regional government financial statement such as the utilization of information technology, internal control system, and local government supervision. It applies a quantitative method. The data are categorized into primary data collected from questionnaires that have been filled by the respondents. The population is all employees of financial management at departments, boards, secretariats, and offices at Banggai Laut District. Samples are 53 respondents using simple random sampling. Method of data analysis applies multiple linear regression with assistance of SPSS software program to process the data.
Findings reveal that either the utilization of information technology of regional financial supervision partially has a positive and significant influence towards punctuality of regional government financial statement, while internal control system does not have any significant influence towards punctuality of regional government financial statement although its coefficient direction is positive. Simultaneously, information technology, internal control system, and local government supervison have a positive and significant influence towards punctuality of regional government financial statement.
Keywoards: Punctuality, Financial Statement, Regional Goverment
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