Analysis on the Timeliness of the Accountability Report by the Treasurer Spending in Task Force Units in Indonesia

Abstract

This study aims to analyze the role of treasurer capacity on human resources and its tenure of services, facilities and infrastructures, the regulation, intensity of training administration and accountability of each of the task forces (SKPD) in North Sumatera on the timeliness of the regional government’s financial report. A total of 202 questionnaires were distributed in which 142 respondents by the general treasurers; receipts and spending of newly expanded regional governments in North Sumatera Province – Indonesia selected as the sample using the purposive random sampling method. The result of the study has revealed that simultaneously and partially the variables of treasurer’s human resources and tenure of service, facilities and infrastructure, the regulation and intensity of the training administration and the accountability of the treasurers in North Sumatera are significantly affect to the timeliness of the regional government’s financial report.