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

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l-he Dilemn"ra of J'ovota Production System hnpleurentation: A Case Srud),of Taiwan Machine Tool tndustrir:s
Au th o r ( $ ) : Sh i- Yu a n t.AI. Chi h-H ung 'l S A l . Li ang-Y i ng WE l . R ong-K w ei l ,t. Mi n-Jer LU
P ages : Il - l 2l
E lements o t-Knowled ge Manssement Systems ol Enterprises
Au th o r ( s) : Sla n o m ir CZ ARN IIWS K I
P eges: Il -8J
Social Networks.as a Sou
Au th o r ( s) : Sla wo m ir CZ AR N II:WS K I

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Challenees and lmpact of Ooen Market Conceors in Haulatre indqsrry.,
Au th o r ( s) : Sa a r i Ah m a d sBMU U MC oE l . Mustaki mMel an s'I'Ml - t_JtJMC OB

pages: [16-26]

Efibcts of Use of Derivatives on Financial Performaree ol'Companies Lis.ted in the Nairobi Securitv Exchance
Au th o r ( slr l.u ya li Ncwto n CIH A N ZLJ, Mouni C E K A R A
P ages: [2?-43]
Desienalion and Exolanalion of Pertbmance Evaluation Model Metals Producers Companies in han Srock Exchanee
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with an Apnroach
"ro Data Enve lopment,A,nal
Ar th o r ( s) : Alir e za HIRAD

P ages: [44-59]

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The Value Relevance of lfRS in-the LIAE -Bankine Industry:-Enopidcal Evidence fiom Dubai Financial Marker. f0082 0 l3
pages:
Au th o r ( s) : Na d ia Sb e i ' fRA B F.t-S l , l \l ohamed I-R A B E I-S l
[60-Zl ]

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Paradiqnrs of the Concep6 and Principles Substantiating lhe Elaboration and Presentation ol'rhe F'inancial Reporring
S itu a tio n s
pages:
Au th o r ( s) : Victo r l\4 t- r NT t sA N l .l ,Mi hael a B E R aC IJgT (D R A GN LA )
[72-781
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Muchanism fot the I'ormgtion of Atlitudes. Ooinions and Behaviors of Consurn.rs

Au th o r ( s) :S? a u ' o m ir CZ ARNl E WS K l
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Building Customer_Yalue in Rqlationship Marketinq
Au th o r ( s) : S? a wo r n ir CZ AR N IE WS K l
P ages: [88-94]
Disconnection between the Finane ial Sphere3r]Clthe Real Sphere:"I'heoretical foundatior,]s qj1d Emoirical lnvesti{arion
pages: [95-1031
Au th n r ( s) : Niza r ElOU!,iI, F'aouziMl l .F-D , Manel l c l -A Il D l {l R l
lradilional Vs. Conrcmoqrarv Mana&ement Acsounting Practices and its Role and Usase across Business Lilb Cvcle
Sta$es: Evidence from Pakistani Financial Scctor
Au th o r ( s) : Kh u r r a m ASIIF AQ. S ohai l Y ounas, Muhammad U S MA N . Zahi d FIA N IF
pages:
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s.vsterr af Ms{el communicarion of the Polish Post s.A. with the Internal Environment
Au th o r ( s) : Sla wo m ir CZ ARN IE WS K I
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Comorate Social Resr:onsibility as Value for the Customer
Au r h o r ( ;) : Sla *,o m ir CZ ARNl [:WS K I
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Role of [slamie Microfinance in Povertr Alleviation in Pakisran; 4n Ernoirical Ap.proach
,Ar th o r ( s) : M u h a m r n a d Na veed A S I-A M
P ages: [143-152]
Mobile Phones Usaee and F-mplovees' Performance: A Perspective from pakistan
pages:
Au th o r ( s) : Ra tr ia Sa r u .a rWAI{LA . A bdul GhafoorA rvan
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lnvironmente! Cost - An Environment Manaeement Accounting Comoonenr
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Analvsis on rhe Timeliness o|the Accounrabilil\ Reporr tlv rhe -lreasurer soendine in Task Force Unirs in lndonesia
peges: Il ?6-190]
Au th o r { s) : RASDIANT O. Nurzai mah. IS K A \D A R Mt-l D n
An Anah"sis on the Impacl of Participaton Budeetine and Proced,ural f airness Tos'ard Manaser's Commitment and
Perlbrma.nce
Author(s): Widia AS]'U]-Y
Pages: i I 9 I -:0:l I

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lnternational
Journal
of Academic
Research
inAccounting
Finance
andManagement
sciences
\,bt. d Nod October ZOt4, pp.176_190
E-|SSN:2225{329, p_tSSN:2308-0337
@ 2014 HRMARS
www.hrmars.com

Analysis
on the Timeliness
of the Accountabitity
Reportby the
Treasurer
spendingin TaskForceUnitsin Indonesia
RASDIANTOl
NURZAIMAH2
lskandarMUDA3
|'i
lJniversitos
SumoterolJtoro,Medon,!ndonesio
1
3
E'mail: rosdianto febusu@vohoo.com.
E-mai!:ismudoTil\7@vahoo.com
Abstract

lq words

Th
services, focilities ond infrostructures, the regulotion, intilsity of troining
odministration ond
occountobility of eoch'of the taskforces (SKPD)in North Sumotero on the tinreliness
of the regionol
governmtnt's financial report. A total of 202 questionnoireswere
distributed in which 742
respondents by the general treosurers; receipts and spending of newly
exponded regionol
governmenB in North sumotera Province - Indonesio selectedos
the sampleusing the purposive
random sampling methoci. The result of the study hasrevealed thot simuitaneously
ond portioly
the voriables of treasurer's human resot)rcesond tenure of service,
facilities and infrastructure, th:e
regulation and intensity of the troining administrotion and the occountobitityof
the treosurersin
North sumotero are significontly offect to the timelinessof the regionat govirnment,s
financio!
repoft.
The treasurer'shuman resourcesand tenure of service,facilitiesand infrastructure,regulation
and
intensityof training administrationand accountability,timelinessof the regionalgovernment's
financialreport

DOI: 10.600ZUARAFMS/v4-i4l1304

URL: http://dx.d oi.org/ t0.6007lUARAFMS/v4-i4l1304

l.lntroduction
Theapplication
of governmentaccounting
standardsin the administration
of the regionalfinance
an impacton the accountability
reportof the budgetreceiptand spendingimplementation
based
tfie Ministryof HomeAffairs'DecisionNo.29/2o02wherebythe localgovernment
beganto havea
ord of financialtransactions
in doubleentry.Statedin Ministryof HomeAffairs'oecisionZt/2011,the
ntabilityof the budget implementationin the form of financialstatementsconsisting
of the
mance budget,the BalanceS.heet,CashFlowStatementand notesto the financialstatements
in

lancewiththegovernmental
pemerintahan
accounting
standards/Standar
Akuntansi
(SAp).
ln addition,with the creationof Permendagri
No.2t/2OlL whichis a revisionfrom permendagri

59/2007and L3/2006,there will be a chinge in the financialmanagementof a more transparent
rnment throughthe applicationof accountingstandards.Thechangethat arisethroughpermendagri
ZV2olf is alsoa meansfor decentralizedaccountingand financialsystem,where the rules
indicate
given rolesand greaterresponsibilities
to tlie taskforce units(SKPD)
in managingtheir own financial
ms. This is in contrastwith the previousfinancialmanagementpracticesthat are basedon Decree
29/2w2, where financialmanagementis done centrallyi.e. in the Bureauof the Finance/Financial
t Agencyof the RegionalGovernment.The rolesandgreaterresponsibilities
on the taskforce

; areseenon the paymentsystemandexpenditure
of funds,expenditure
accountability
validation
as
astheregional
government's
financialreporting.

kittql
Finance
andManagement
Research
inAtcounting,
of Academic
lnternationalJoumal
vol. 4 (al, pp. 176-190, @ 2014 HRilE

in a
Additionally,peoplecan use the governmentfinancialstatementsto conductsurveillance
will
use
it
body
legislative
the
Meanwhile,
position
authority.
and
with the
broadersensein accordance
on
the
a
discussion
for
is
used
to control the governmentmanagementwherebyits implementation
mayalsoconducta monitoring
Council
TheRegional
accountability.
budgetand demandfor government
monitoring,whichin turn is
with their authority.Peoplein generalcan performextensive
in accordance
usedto givetheirvotesin the election.
The examinerof the audit board usesthe financialstatementsto do auditingor fairnessof
of governrnent
Theexamination
standards.
accounting
with the governrnent
in accordance
presentation
in othercountriessuchas
of financialmanagement
reportscan be usedas the basisfor the examination
canbe usedby lendersto
reports
financial
Government
auditor for other relatedpurposes.
oerformance
with the
be associated
strongly
its debt.Thiswill
in managing
of the government
the credibility
assess
lending.
financial
government's
influencethe treasurer's
Based on the findings by Nilawati (2009) there are severalfactors that
intensityof training'
and
of
service
andtreasurer'stenure
facilitiesand infrastructure,
humanresources,
newlyexpanded
several
in
working
are
who
Thesevariablesare aimedto be testedagainstthe treasurers
a disclaimer
had
districts
in those
crstnctsin North sumatera,in which the regionalfinancialreports
Treasurer
2012'
of lndonesiain the periodof 2007to
]oinion statedby the audit boardof the Republic
governance
in supportof realizinggood
thus playsa role in the areaof financialmanagement,especially
and bookkeeping
in termsof payments
both
for adequatecompetence,
lt is necessary
andaccountability.
in force'
with the legislation
rnechani;min accordance
aimsto analyzethe role of treasurercapacityon human
study
this
Giventhe argumentsabove,
the regulationand intensityof the
resourcesand its tenure of service,facilitiesand infrastructure,
of eachof the taskforces(sKPD)in Northsumateraon the
and accountability
trainingadministration
financialreport.lt alsointendsto analyzethe intensitylevelon
timelinessof the regionalgovernment's
in North sumatera.The findingsare
the timelinessaccountabiiityreport of the regionalwork units
towardstreasurer'sperformanceimprovement
expectedto providesome input and recommendation
(Ministry
Sumaterabasedon Permendagri
North
in
staff of the task force units
and aclministration
study
this
In
addition'
guidelines'
No.21/20L1on the regionalfinancialmanagement
Regulation)
this
and
scarce,
been
have
wherethe resources
:omplementsthe literatureon publicsectoraccounting
the
support
activitiesthat
.,,o rk contributesto the stuiy on administrationand accountability
of a goodgovernmentsystem'
imolementation
of the tenure
that influencethe accuracy
Tne motivationof this studyis to look at the constraints
and the
administration
training
of ser",iceof the Treasureron the regulationand intensityof the
eachof
of
obligation
of the treasurer'sreportwhich is basedon the existingrulesby the
accountability
includingimprovinginsight
Treasurerneedsto be equippedwith the knowledge,
the taskforces(SKPD).
financialreform
government's
the
realize
to
on changesand adjustmentscontinueto be madein order
and to the
science
the
to
area.The resultsof this study are expectedto providerecommendations
of administrationand
governmentin order to make repairs and improvementsin the system
of eachof the taskforces(SKPD)'
accountabilitv
2. Literature review
Achievement Motivotion TheorY
ol. l2o1r0),motivationis a
Accordingto Atkinson (1957),Robb,insand Judge(2007),schiiler et
of an individualto achievehis goal'
:rccessthat describesthe intensity,directionand persistence
with anyeffortto achievethe goal.Thethreemainelements
t,r:anwhile,
generalmotivationis associated
that
relatedto the extentof the hardness
- :his definitionare the intensity,directionand persistence
a
with
associated
:*-e attempts.A high intensityto producesatisfactorywork performanceshould be
.:,,,:rabledirection.Achievement-oriented
activity is activity undertakenby an individualwith the
of excellence'lt is
:r:estation that his performancewill be evaluatedin terms of some standard
that action
expectancy
by arousingan
to achieve,
presumedthat anysituationwhichpresentsa challenge
actionmay lead
w1 ieadto success,must also posethe threat of failure by arousingan expectancythat
activityis alwaysinfluencedby the resultantof a conflictbetween
to failure.Thusachievement-oriented

mtut
,|jl|{.

ffi

I

opp(
ral

rmr45

rected

,'.1

*a!-_1 a
Dhrcr,atr

srqffi{zat
ilx
fr3:
u,rilliirrg:e
Jntra;n 5
rlr{;::-i3.
.ftreaserril :es'e;

The

Ttre
l:r6rls alu
of
sre
ryrer pel
ilrspose a
rrrcly: {a
nrcmise o
6mJrage
fi*tixls.\
|t|ilTEgefs
tmre

rK)r

rrganiza
rsrry orE

lbd of g
rgnbers
mcift gt
B'tlness,
Sta
nrd for s
ffiories (
dership
mr:eptlor
renhi6
"'lltnecrl.ti
nryanded
frneNines
m:ltiectsth
Bas
ryanuati
llafte th
futhbn
mn. ba
tBi|€fnrne

Hu

Ac(
ryrove I

Itrr

mnationalJournalofAcademic
Research
inAccounting,
Finance
andManagementsciences
{d- { l4l, pp. 176-190, @ 2014 HRMARS

tm opposedtendencies,
the tendencyto achievesuccess
and the tendencyto avoidfailure.The people
*ould rationallyconstructthe valueof success
to be higheron difficultthan on easytasks.Similarty,
he
crpectedpeopleto havelower expectancies
for successon difficultthan on easytasks(Atkinson,1957).
Wibowo (2013)states that motivationis a processthat influencesor exertsan externalpush
ryrnst a personor working group and enableshim to implementsomethingwhich has been set.
ilf,c{rvation
is a conditionor energythat drivesemployees'directionthat will lead them to achieve
oqznizational
goals'Wibowo(2013)mentionthat a motivationis the keyto start,control,maintains
and
'&e:t the behaviors.lt is also regardedas a drivingforce of one's heart, which meansthat he has the
mliiiingness
to obfain successagd achievethe intendedgoals.B6nabouand Tirole {2003)statesif a
's feelings of competenceand self-determinationare enhanced,
his intrinsicmotivation will
:ase. lf hisfeelingsof competence
andself-determination
are diminished,
hisintrinsicmotivationwill
ease.Somerewardsor feedbackwill increaseintrinsicmotivationthroughthis processand others
jecreaseit, eitherthroughthis processor through
the changein perceivedlocusof causalityprocess.
TheTheoryof 6ool Setting
The theory of goal setting is part of the motivationtheory proposedby EdwinLockein the late
(Lunenburg,
201L).Thistheory assertsthat an individual's
intentionto achievea goal is a major
of work motivation.An individualwith a difficult,more specificand challenginggoit will resultin
performancethan those with vagueobjectivessuch as easygoalsthat have no specification
or
: at all. Melati (2011.)revealsthat there are two categoriesof actionswhich are directedby goals,
: {a) non-conscious
directedgoal (b) consciousdirectedgoal or purposefulactions.The underlying
of this theory is the secondcategoryof the consciousgoal,where it finds some usefulideastoindividualsto act. Meanwhile, a theory of goal setting assumesthat there is a direct
ip between the definition of specificobjectivesand measurabteperformance;if the person
officers)knows what exactfyare the objectivesthat they shoufdachieve,then they witf be
rnotivated to exert effort that can improve their performance(Locke and Laiham, 21e2l.
membersperform at higher levelswhen askedto meet a specifichigh-performance
goal.
organizationmembersto improve,to work harder,or to do your best is not helpful,becausethat
C goal does not give them a focusedtarget. Specificgoals (often quantified)let organization
know what to reachfor and allow them to measuretheir own progress.Research
indicatesthat
goals hefp bring about other desirableorganizational
goals,such as reducingabsenteeism,
, andturnover.
itates that there are three importantthingsto be humanneeds,namely:needfor achievement,
for socialrelationshipsand needfor the urgeto organize.
Fifth motivationtheory haverelevanceto
of feadershipstyle destinationpath (path- goaf theory), these theories emphasizehow the
style affectsthe expectationsof employees,improveits performance.In other words that the
of expectations(expectations)employeesas a sourceof motivation is influencedby the
styleof managersin orderto improveemployeeperformance.
BasedAchievement
Motivation
Jtis researchis an attemptto encourage
the generaltreasurers;
receiptsand spendingof newly
d regionalGovernments
to performat their highestlevelby settingchallenging
goalsthat the
ss of the regionalgovernment'sfinancialreport, emphasison perfectionreporting,timely and
the confidencein the abilityon him.
fresedon the descriptionof the theoreticalmodel, it can be assumedthat the assessmentof
krnal performance,especiallyin the deliverytimelinessof financialstatementsis requiredto
tre sghisv.tent of objectivesin an organization.lmplicationsof the theory of goalsettingtheory
researchis consideredto achievethe strategicobjectivesdefined by translatingthe mission,
0esac
standard,basicvalues,and strategyof the organizationthat is the timelinessqf the regional
's financialreport.
ffi/rrnon Resources

'rcrordingto Nilawati(2009)employeedevelopmentis referredto the activitiesto maintainand
the competenceof employeesto achieveorganizational
effectiveness.
Employeedevelopment

ofAcademic
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Schnca5
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can be achievedthrough etlucation,careerdevelopmentand training.Educationand trainingaim to
acquireor learningattitudes,abilities,skills,knowledgeand behaviorsrelatedto the specificjob.
one way to improveemployeeperformanceand to determineand
Meanwhile,trainingis essentially
factorswhichcause
the possible
proper
thusit needsto investigate
wayto conducttraining,
the
establish
performance.
the declineof the employees
FaciI ities ond Infrostructure
of the facilityis determinedby two indicators,
namely:
According
to Nilawati(2009),the availability
financialmanagement
are adequate;
and,{ii) whether
(i) whetherthe facilities
the regional
to increase
the infrastructure(computersand managementinformationsystems)is adequate.lt is said that the
of the financialaccounting
system(SAKD)are
of the processand the implementation
smoothness
in the form of hardwareor software in order to facilitatethe
supportedby good infrastructures
of the SAKD,
whichaimsto producequalityfinancialstatements.
implementation

rl

,l d,::,

i:0

TheTreosurer'sTenureof Service
Accordingto Nilawati(2009)the length of the treasurer'sserviceand experiencesitting in a
positionwill makethem well-knownassomeonein chargeof the basicactivitiesin their dailyoperations.
at work.Maksum
Thelongerthe treasurers
are sittingin that position,the smootheris their performance
and
of administration
et al. {2014)findingthat experiencevariabledoes not affectthe effectiveness
preparationaccountability
with the findingsfound by
reportingsystem.The resultsare inconsistent
try to test on different samplescauseinsignificantvariables.An
Pangkonget al. (20t3). Researchers
both in termsof the lengthof time,
and reportingacc6untability
refersto the administration
experience
aswell asthe kindsof tasksthat arehandled.
the numberof assignments
Regulotion
Nilawati(2009)altlrougha systemof rulesdesignedto controlthat everythingor act intendedfor
with the expectedgoals,However,in relationto the
exactingcertainrulescan be run in accordance
but relatedto reformsin the fieldof financialmanagement
reformsin the regionalfinancialmanagement,
financialarea.Thisis
inconsistency
of the centralgovernmeritissueda policyrelatedto the management
Thus,with the
also used as a major factor for the slow progressof the regionalfinancialaccountability.
policies
administration,
the financial
management
areoftenrevised
reasons
the governance
of improving
by the centralgovernment
througha varietyof new rules.
Meanwhiie,when regionalgovernmentsintendto implementa new guideline,the officershave
recentlyadoptedin a varietyof technical
beeninstructedto learnthe rulesthat differfrom the guidelines
that mustbe faced.Thissituation
trainingcourses.lt hasmadethem becomeso frustratedwith the issues
is expressed
by Nilawati{2009).

rt'ibcu
l,e:1e P
lU

L.

? A h p ra f

Ja..wan
iswar,
i2012

Inten sityof AccountabiIity Admini stration
facingmany problemsand difficulties,
the
Accordingto Nilawati(2009),despitethe organization
activitiesis to be pursued.Thisis basedon an
initiativeto continueorganizing
trainingand development
that the failureof the organization
to achievesuccess
is due to the eliminationof budgeton
experience
for the employees
by the manager.
education,
traininganddevelopment
Bostonand Gill (2011)statedthat accountability
is sharedbetweentwo or more individuals.
is abstractand there containscertainrisksand difficultiesin the performance
Accountability
benefitor
public
problems
poor
performance.
In
the
sector,these
can makesome
imposesanctionsin the eventof
fully so that there is a failurein the inter-agency
individuals
and institutionsare reluctantto participate
Cooperation
is an importantthingto realizeresponsible
work.
cooperation.
Reviewon PreviousResearch
The metricresultsof previousstudiesare relatedto the topic of this researchillustratedin table 1
below:

r.tak5J r"
-amid, I
Muda,
(2014

Co

Th

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Table7. Reviewon PreviousResearch
hhor/Year

Title

Variables

Findingsof Research

Thesubmission
activityof spending
accountability
reportin Central
Lampungregionis not running
accordingly
basedon the applicable
regulations
and hasfrequenttiming
i naccuracy
i n i tssubmi ssi on.
The
Theresearch
is
possi blconstrai
e
nts
aredueto; (i )the
A studyon delayof Spending
conducted
presence
of pol i cyi n spendi ng
ftiarvati, lvon
Accountability
ReportDelayby
descriptively
not
accountability
activities
in Central
the taskforceunits(SKPD)
{2009}
in
usingthe dependent
Lampungisconsidered
inappropriate
CentralLampungof 2008.
and dependent
and inconsistent
with Permendagri
variables.
13/2006,and(ii)the lackof abilityon
taskforceunitsin theseactivities,
amongothers,dueto the low qualityof
humanresources
and lackof
socialization
and trainingaboutthe rules
of the spending
accountability
activities
in CentralLampungregion.
BudgetCeiling,the
amountof spending,
assets,education,
An Analysis
of Factors
experience,
training,
AffectingThe Reconciliation
The formedfactors,thus a paneldata
lYibowo,
numberof repairs,up
Timeliness
on SAIDataby the
an6l ysiresul
s
ted
that the human
DedyePriyo
to date applications
TaskForceUnits(A Studyin
resourcecapacitysignificantly
affectthe
( 2013)
ofAuthorizedBudget
the TaskForceUnitsin Malang
timeliness
of
SAI
data
reconciliation.
AccountingSystems
TreasuryOffice)
(SA|(PA)
andthe use
of electronic
reconciliation.
TheEffectof Competence,
Trainingand Agency
Accounting
Systemon the
Competence,
Training
Competence,
trainingand the agencies'
ffiarhman,
A,
Reporting
Qualityof Financial
andAgency
accounting
systems
simultaneously
Dnrwanis&
Accountabilityon
AccountingSystems
quality
affect
the
of
financial
reporting
kwar, D.
Deconcentration
Fund(A
and Qualityon
accountability
deconcentration
on the
{ 2012)
Studyon TaskForceUnitsof
Accountability
of
task
force
units
of
Aceh
Government.
AcehGovernmentin
Financial
Statements
ManagingDeconcentration
Funds)
r$4eksum,A.,
Thelmpactof Treasurer's
Treasurer's
Thestudyfoundsthat the experience
l'fiarnid,R., &
Experience
And Knowledgeon
experience,
variabledoesnot affectthe
l{uda, l.
The Effectivenessof The
knowledgeand the
effectiveness
of the administrationand
(2014).
Administrationand
preparationof the accountability
effectivenessof
Preparationof The
administrationand
reportingsystem;meanwhile,
the
AccountabilityReporting
preparationof the
knowledgevariablehasan effecton the
Systemin North Sumatera
accountability
effectiveness
of the administration
and
preparation
reportingsystern.
of the accountability
reoortinssvstem.

ConceptualFromework
Theconceptualframework
of thisstudyisformulatedasfollows:

m

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h
:T,.7

HunrarrResorrrcesol
Trea:r-rrer{Xri

Facilities encl
Infr astr uctur e iX:i

l ubtrti ssi onof
Tinreliness
A ,:count"rbi l i ty
i Yj
R+ g u lstisniXr i

lr ite n sitfo f T r ir in in g
Adrninistration{X5}

Tra
hr

Figure1. ConceptualFramework
Hypothesis
Thehypothesis
of this studyis:
1. Treasurer'sHurnanResourceaffectsthe timelinessof the regionalgovernment'sfinancial
report.
2. Tenureof Service
affectsthe timeliness
of the regionalgovernment's
financialreport.
and lnfrastructures
affectthe timelirress
3. Facilities
of the regionalgovernment's
financialreport.
4. Regulations
affectthe timeliness
of the regionalgovernment's
financialreport.
5. lntensity of Training Administrationand Accountabilityof the task force units in North
Sumateraaffectthe timeliness
of the regionalgovernment's
financialreport.
3. Methodology of research
ReseorchDesign
Thisstudyusesan associative-typed
research
aimingto determinethe relationship
betweentwo or
morevariables,
wherethe relationship
betweenthe variables
analyzed
usingrelevantstatistical
measures
on the testingthe hypothesis.

t€t

Population and Sampling Method

I

The populationof this study includesall the GeneralTreasurers;
Receiptsand Spendingof eachof
the task forces(SKPD)
in North Sumaterain North Sumatera.Thesampleof the studytotaled 202 people,
and it was done usingthe purposiverandomsamplingof those5 newlyexpandeddistrictswhere the
financialstatementsget a disclaimeropinion by the Audit Boardof the Representative
Office in North
Sumatera.
Operationol Definitions ond Measurement of ResearchVoriables
The variablesconsistof independentvariablesand dependentvariablewhich are definedin the
followingtable:
Toble2. Operationalof Definitionsand Measurementof Variables
Variable

Timeliness
of
Regional
Government
Financial
Report
(Y).

Operational of Definitions
SKPD must prepare a timely
financial report within not later
than2 monthsby the end of fiscal
year, while the
regional
government financial reports is
not later than 3 months by the
end of the fiscalyear.

Measurement

NE

Tn

&-

I

Scale

a. The financialstatementspreparedby task
force units (SKPD)consist of the Budget
Realization
Report,BalanceSheetand Notesto
Financial
Statements.
lnterval
b. The financial report of the regional
governmentconsistsof the Budget Realization
Report,EalanceSheet,CashFlowsand Notesto
the Financial
Statements.

a
I

frt

ntemational
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Variable
c. P P K Dpreparedthe fi nanci alreportsof the
regi onalgovernmentusi nga combi nati onof
taskforceunits'financialreports.
d. S K P Dand the regi onalgovernmentmust
preparetimelyfinancialstatements
whichwork
for the SKPDfinancialreport preparedwithin
not later than 2 months by the end of fiscal
year,w hi l ethe regi onal
government,s
fi nanci al
reportsarenot l aterthan 3 monthsby the end
Human resource capacity to The abi l i tyof the treasurersi n carryi ngout
Treasurer's
on
implementthe given tasks and their dutiesbasedon educational
background,
iuman Resources responsibility to him by the an understanding
of their duties,the readiness
(Xr)
provisionof sufficienteducation, to make changesin the regional financial

=a ci liiies
and
nfrastructure
(Xz)

Theavailability
of supporting
tools
that will assistthem in carrying
out taskssuch as the availability of computers and software related to rhe needs and supportedby the expertiseof the
officer to operate the computer
devices.

Availabilityof HardwareDevices
Brainware
Procedure
Telecommunications
InternetNetwork

LengthofServicefor a civilservant
Lengthof Service
of a Treasurer
I nterval
i encei n otherareas
a. The regionalgovernmentshouldmakethe
points of rules on the regional financial
management,
accountingsystemsand policies
to facilitateihe preparationof .the financial
Rules are
the
decisions, statements
procedures
and legislation
related b. Thepointsof ruleson the regionalfinancial
Re g ulat ion
to
the
management
and management,
accountingsystemsand policies
(Xo)
preparationof regionalfinancial shouldbe made basedon the regionalrules IntervaI
statements.
and regulations
by the Headsof regions.
c. The regional government must make
accountingproceduresof cash receipts,cash
disbursement procedures and accounting
proceduresof fixed assets/regional
property
procedures
andaccounting
otherthan cash.
The intensity as a set of a. An officer'sworkingexperience
in the field
respondents' assessment of of regional
financial
management.
Intensityof
knowledgeand skillsintendedto b. An officer who has attendedtrainingon
Training
increase good professionalism accounting.
Administration
and working productivitytowards
(X')
the ability of preparing the
financialreports of the regional

-enureof Service The Tenure of Service as a
(Xe)
Treasurer.

-

Data Collection Technique
The collectionof data in this studyusesthe primarydatawhichcan be separatedinto two parts.
The first sectioncontainsgeneralquestionsof the demographic
data of the respondents,
while the
secondpart containsstatementsrelatedto humanresources,
infrastructure,employment,regulatoryand
intensityof the training administration.The questionnaireis designedin the Likert scaleform which
182

Research
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andManagement
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of Academic
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with S-pointintervalscalerangingfrom stronglydisagree(1)to stronglyagree(5).
consistsof 5 questions
The variablemeasuredusingan instrumentthat was adoptedfrom Nilawati(2009)and Maksumet o/.
(2014).

E
5,,

lol
5P
!*Ki
I(

PP

Data Analysis
Thestudydevelopsa modelof the researchin the form of the StructuralEquationModeling(SEM)
reflectivelyand formativelyto performa
in order for the indicatorvariablesto be able to be assessed
makes
use
of the test results of the Structural
This
modeling
theory.
the
testing
of
more in-depth
model
the
to displaya comprehensive
are
ability
the
SEM
(SEM).
of
Theadvantages
Equation,iVlodeling
alongwith the abilityto confirmthe dimensionsof a constructor factor as well as to measurethe effect
of the theoreticalrelationship.

;v
l:(

Tirneliness
of
Accountability
Subnrission{Y}

lnstrument
that wasadoptedfrom Nilawati(2009)and Maksumet ol. {2014l,

Model
Figure2. Research
Note:
e: ErrorTerm;
(Y);
Submission
of Accountability
Y:Timeliness
Xr:HumanResources;
and lnfrastructure;
Xr:Facilities

Tenureof Service;
X3:Treasurer's
Xo:Regulations;
X5:Intensityof Training.

Strudural Equationond Specifications
The factors of Treasurer'sHuman Resourceand Tenure of Service,Facilitiesand lnfrastructures,
of the task force units in North
Intensityof TrainingAdministrationand Accountability
Regulations,
government's
financial
report are formulatedin the
of
the
regional
Sumateraaffectingthe timeliness
equationbelow:
YO.P+Y'.IPP+
KWPL= Y,.SDMB+Y,.SP+Y3.MKB+
9

i{otr
l=S
€=l

(1)
load

Note:
e: ErrorTerm;
(Y);
KWPL(Y):Timelinessof AccountabilitySubmission

tlr€ |
rtdi
ralu

1E4

l

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pp. 176-19Q @ 2014 HRMARS

X1:HumanResources;
Xr:Facilities
and Infrastructure;
X. : Treasurer's
Tenureof Service;
I*: Regulations;
X5:Intensityof Training;
Zeta,error models;
: Gama,coefficienteffectof exogenousindicatorson endogenousindicators.

ModelSpecification
of tndicdtors
for eachof theconstruct/Lotentlndicotors
1. Exogenous
Construct
1 .1.1 S DMB
(X 1)
X11=l\11X1
+ €1
X12=112
Xl + t2
X13=1,13X1+
€3
X14=)\14
X1 + €4

X21=tr21
X2+ t1
X22=\22X2+
Ez
X23=1,23X2
+ €3
L .1.2 MK B(X 3)
X2L=|uZL
X3+ €1
X22=1,22
X3+ E2
X23=tr23
X3+ €3
L.1.3 P{X4)

X21=lt2tX4+ t1
X22=|r22X4
+ E2
X23=1,23X4
+ t3
t.1.4 IPP( xs )
X21=1t21"
X5+ t1
X22=1t22
XS+ €2
X23=l\23X5
+ €3
2. Endogenous
Construct
1..2.L KPP(Y)

Y1=Ixl X1+€1
Y2=l,x1X2+tt
Y3=Lxl X3+E1
Y4=trx1X4+€1
Y5=trx1X5+€1
f,ote:
l=StandardLoading;
f = Errorterm.
The confirmatoryfactor analysisfor the indicator model will generate
a coefficient called the
bading standardor the lambdavalue(l). The lambdavaluesare
used to assessthe appropriateness
of
te instrumentsin the form of a factor.Meanwhife,the analysisusing
SEMwarpplS requiresseveralfit
hfices to measurethe rightnessof the proposedmodel.Thereare some
suitabilityindicesand the cut-off
nhres in testingthe acceptance
or rejectionof a model(feasibilitytest modef)as presentedin:
'M

Sciences
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lnternational
vol.4 (al, pp. 176-190,@ 2014HRMARS

I|

tr
Model
Toble3.Indexof Feasibility
No
I

3.

5.

6.

8.
9
10
11

GoodnessOf Fit Index
Effectsize

Cut-OfPoint
Medi um(0.15)
Low(0.02),
andH i eh{0.35)
above0.70andP
Loadi ng
(< 0.05)
val uesi gni fi cant

Particular
of
T o s e eth e e ffect l atentvari abl epredi ctors

To test the convergentvalidityfrom measured
Outputcombined
(questi onnai re)
i n s tru ments
loadin gasn dc ro s s
lo a d i n g s
matrixamongthe latent
at the correlation
Outputpatternloading Looking
variables
andcrossloading
Indicatorweighton latentvariables
Outputindicatorweight
meaS urement
instrument
To seethe determinantcoefficient,
latentvariable
Outpurt
full
collinearity
validity,
discriminant
reliability,
coefficient
test and PredictivevaliditY.
froma groupof
validityor relevancy
Predictive
Qsquared(Stonervariables
criterion
on
oredictorlatentvariables
coefficient)
Geisser
test
M ulticollinearity
test
Fullcollinieritv
amonglatentvariables
Correlation
Outputcorrelations
am ongla te n tv a ri a b l e s
OutoutblockVIF
Outputcorrelation
amonRindicator
Outputindirectand
Total Effect

val ueabove1
Loadi ng
l n d i c a t o rT a b l e

Tabl e
Indi cator

value,0-100%
Positive
< 3.3