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All Journal Jurnal Manajemen Bisnis Widya Warta Optimum : Jurnal Ekonomi dan Pembangunan Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Analisis Bisnis Ekonomi Community Empowerment BALANCE: Economic, Business, Management and Accounting Journal Community Empowerment Review of Applied Accounting Research Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Borobudur Accounting Review
Nur Laila Yuliani
Universitas Muhammadiyah Magelang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Journal of Auditing, Finance, and Forensic Accounting

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ANALISIS DETERMINASI KEANDALAN DAN TIMELINESS PELAPORAN KEUANGAN Nur Laila Yuliani; Barkah Susanto; Farida Farida
JAFFA Vol 4, No 2 (2016): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i2.2919

Abstract

This study is aimed at examining factors affecting the reliability and timeliness of financial reporting. These factors include human resources, utilization of information technology, internal control of accounting, organizational commitment and supporting system. The main ground of this study is an empirical study on the factors that affect the reliability and timeliness of financial reporting which have been varied in the results and increasingly important and strong public demands for accountability. The sample of this study consists of 83 employees in BLUDs around Kedu residency. The analysis of the data are measured through Partial Least Square (WarpPLS). This study provides an evidence that human resources, internal control of accounting, organizational commitment and supporting system have positive effects on the reliability of financial reporting. On the other hand, the utilization of information technology does not positively effect the reliability of financial reporting. Meanwhile, the utilization of information technology, internal control of accounting, and organizational commitment positively affects timeliness of financial reporting, while the human resources, and supporting system do no have positive effect on the timeliness of financial reporting.
Co-Authors Abd. Rasyid Syamsuri Abdurrahman, Abdurrahman Advent Rainaldy Agustini, Rahmawati Dwi Agustini, Rahmawati Dwi Ahmad Faisal Amanda Eka Adisty Anissa Hakim Purwantini Anita Viani Arvakni, Isti Barkah Susanto Bayu Sindhu Raharja Betari Maharani Bramasta Reza Maulana Cholisna, Siti Li Dahli Suhaeli Darmawan, Wibi Devi, Ni Made Rizkie Dewi, Veni Soraya Dias Widiawati Dwidela Infantriani Ratmasari Farida, Farida Kumala, Faizah Kurniawati Kurniawati Listianto, Aris Marantika, Syaifana Diana Muhamad Izdad Fuadi Muhamad Rifki Efendi Muhammad Adiatma Setyawan Muhammad Ridhwan Ab Aziz Naufal Afif Ocky Sanjaya Prasetya, Dimas Tri Purwantini, Anissa Hakim Putri, Dila Ratnasari Catur Raynaldi Ahmad Assidiqy Rininta Eka Kusumawati Setyaningrum, Dewi Sita Indriyani Siti Noor khikmah Tia Arfiani Ulfa Luthfiana Masjidin Wijayati, Ratih Wijayati, Ratih