FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PENYAJIAN LAPORAN KEUANGAN PEMERINTAH KOTA SURABAYA

Abstract

The research aimed to examine the effect of human resources competence, effectiveness of local financial
accounting system, and accrual basis understanding on the punctuality of government financial statement in
Surabaya. While, the research was quantitative. Moreover, the population was Surabaya Local Official
Organization. Furthermore, the data collection technique used purposive sampling, in which the sample was
based on criteria given. Additionally, the data were primary which taken from questionnaires. Respondents are
regional governments officials, every agencies were represented by 5 people, namely head of department and
accounting staff or financial administration of Surabaya Local Official Organization. In addition, the data
analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution). The
research result concluded human resources competence, effectiveness of local financial accounting system, and
accrual basis understanding had positive effect on the punctuality of government financial statement in
Surabaya. In brief, by having competence in recording and auditing government financial statement and its
implementation of local financial accounting system as effective and suitable with government objectives; also
with better accrual basis understanding the punctuality of financial statement would be much improved.
Keywords: human resource, local financial accounting system, accrual basis, punctuality of financial statement.