Analysis of Affecting Factors Accuracy of Financial Reporting Time at the Middle School of City High Cliff

Efni Efridah

2018

Abstract

This study aims to analyze the factors that influence the timeliness of financial reporting as a form of accountability for the management of School Operational Assistance (BOS) funds in high schools in the City of Tebing Tinggi, North Sumatra Province. Factors tested in this study are human resource capacity, utilization of information technology, internal control, compiler motivation, leadership commitment, supporting infrastructure, complexity of company operations, professionalism, experience, and compensation of report compilers, to the timeliness of financial reporting. The data used in this study is primary data with the selection of samples using purposive sampling method . The sample of this study consisted of the managers of BOS funds in high schools in the City of Tebing Tinggi. The data analysis technique used is multiple linear regression analysis. The results of hypothesis testing show that the capacity of human resources, utilization of information technology, commitment of leaders, supporting infrastructure and experience have significant and partial effect on the timeliness of financial reporting. As for internal control, compiler motivation, operational complexity, professionalism and compensation have no significant effect on the timeliness of financial reporting in high schools in the City of Tebing Tinggi, North Sumatra Province.

Paper Citation

in Harvard Style

Efridah E. (2018). Analysis of Affecting Factors Accuracy of Financial Reporting Time at the Middle School of City High Cliff.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 328-336. DOI: 10.5220/0009495203280336

in Bibtex Style

@conference{unicees18,
author={Efni Efridah},
title={Analysis of Affecting Factors Accuracy of Financial Reporting Time at the Middle School of City High Cliff},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={328-336},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009495203280336},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - Analysis of Affecting Factors Accuracy of Financial Reporting Time at the Middle School of City High Cliff
SN - 978-989-758-432-9
AU - Efridah E.
PY - 2018
SP - 328
EP - 336
DO - 10.5220/0009495203280336