KETEPATAN WAKTU PENATAUSAHAAN ANGGARAN PEMERINTAH DAERAH DAN PELAPORAN KEUANGAN PEMERINTAH DAERAH

Regional government should implement good governance, particularly in governmental accountability. Based on Government Regulation No. 71/2010 about Governmental Accounting Standard and Government Regulation No. 58/2005 about Regional Financial Management, a regional government must present both the regional budget administration timeliness and the regional government financial statement reporting timeliness governmental accountability. Achieving timeliness characteristics on regional budget administration and regional government financial reporting requires high-quality human resources, high organizational commitment, and supporting devices utilization. This research tests the effect of human resources, organizational commitment, and supporting devices on regional budget and government financial reporting timeliness. A survey was conducted at the Directorate General Fiscal Balance Ministry of Finance on behalf of the central government responsible for the regional financial management and the selected regional government through Dinas or Badan Pengelolaan Keuangan dan Aset Daerah. This study shows that human resources, organizational commitment, and supporting tools individually do not affect the timeliness of APBD administration and regional financial reporting. However, simultaneously human resources, organizational commitment, and supporting instruments jeopardize the timeliness of local government budget administration and local government financial reporting.