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

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 1 No. 2 (2017)

DOI
10.52062/keuda.v1i2.731
ISSN
2581-0286, 2477-7838
Published
2017-06-14
Publisher
Universitas Cenderawasih
Language
eng

Abstract

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

Collaboration network of the authors

39 authors · 112 co-authorship links

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Co-authorOrganisationJoint articles
Syaikhul FalahAffiliation unknown3
Otniel SafkaurAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Agustinus SalleAffiliation unknown2
Ulfah Rizky MusliminAffiliation unknown2
Paulus K. Allo LayukAffiliation unknown2
Theo Allo LayukAffiliation unknown2
Maylend KambuayaAffiliation unknown1
Deson WanimboAffiliation unknown1
Jhon BlesiaAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Bill PangayowAffiliation unknown1
Matias BoyarAffiliation unknown1
Adolf SiahayAffiliation unknown1
Sunarto SimaremareAffiliation unknown1
kostantina safisaAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Cicilia Cindy Oktaviani MeterayAffiliation unknown1
Charles MarpaungAffiliation unknown1
Petra Monika SunmeAffiliation unknown1
Mateus WelerubunAffiliation unknown1
Selceani TandibuaAffiliation unknown1
Novalia Herlina BleskaditAffiliation unknown1
Novelya A DiningsihAffiliation unknown1
Jesika Nikita C SaerangAffiliation unknown1
Makaria TatogoAffiliation unknown1
Westim RatangAffiliation unknown1
Rosihan RosihanAffiliation unknown1
Manasep OrocomnaAffiliation unknown1
Helen Aprila ManiagasiAffiliation unknown1
Ferdinandus ChristianAffiliation unknown1
Elia Madatu TandililingAffiliation unknown1
Sara Marlyn ParuAffiliation unknown1
Maria Apriane PattyAffiliation unknown1
Siti RofingatunAffiliation unknown1
Dytha Meininta NababanAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/KEUDA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN SURAT PERTANGGUNGJAWABAN KEUANGAN PADA PEMERINTAH KABUPATEN  BOVEN DIGOEL</dc:title>
	<dc:creator>Basna, Nimrod</dc:creator>
	<dc:creator>Bharanti, Bonifasia Elitha</dc:creator>
	<dc:creator>Waromi, Juliana</dc:creator>
	<dc:description xml:lang="en-US">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</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2017-06-14</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/731</dc:identifier>
	<dc:identifier>10.52062/keuda.v1i2.731</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 1 No. 2 (2016)</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 1 No 2 (2016)</dc:source>
	<dc:source>2581-0286</dc:source>
	<dc:source>2477-7838</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/731/666</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 Jurnal Kajian Ekonomi &amp; Keuangan Daerah</dc:rights>
</oai_dc:dc>