The Effect of Rural Financial System, Human Resources Competence, and Organizational Commitment on Timeliness of Financial Reporting on Rural Government

Anisa Apriliani, Puji Lestari, Agus Faturokhman

Abstract


This study aims to determine the effect of the rural financial system, human resource competence and organizational commitment on the timeliness of rural financial reporting. The object of this research is the rural government in Tasikmalaya Regency. This study uses a data collection method using a questionnaire to rural officials that are directly related to the preparation of financial reporting, namely: the rural head, rural secretary, and the head of finance, and the distribution of questionnaires is done indirectly, through google form media. The number of samples in this study was 78 rural. The sampling method used proportional random sampling. The data analysis tool used is logistic regression analysis. Based on the results of the study, shows that: 1) The rural financial system has no effect on the timeliness of financial reporting, 2) Human resource competence has a positive effect on the timeliness of financial reporting, 3) Organizational commitment has a positive effect on the timeliness of financial reporting. This research implies that the rural government it can be used as evaluation material or consideration for the rural government related to optimizing the use of the rural financial system by providing a better and more stable internet network to facilitate the input and processing of data in the rural financial system. For BPKP to periodically update the version of the rural financial system application to improve the performance of the application.
Keywords: Rural financial system, human resource competence, commitment to the organization, timeliness of financial reporting.


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