期刊名称：International Journal of Academic Research in Accounting, Finance and Management Sciences
印刷版ISSN：2308-0337
电子版ISSN：2225-8329
出版年度：2014
期号：2363
页码：176-190
出版社：Human Resource Management Academic Research Society
摘要：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.
