DAMPAK KETERLAMBATAN PENYAMPAIAN LPJ TERHADAP PENYAJIAN LAPORAN KEUANGAN KPPN SURABAYA II
Keywords:
Laporan Keuangan, Laporan Pertanggungjawaban, KPPN Surabaya IIAbstract
Financial reports are reports that provide information about the financial condition of a
company over a certain period of time. The purpose of making this financial report is to help
users of financial reports easily evaluate whether the company's operations are good or not
and can be used to make decisions for users of this financial report and documents for
evaluation so that the company's financial performance will be better in the next period. This
research examines the implications of delays in submitting accountability reports by work units
on the presentation of KPPN Surabaya II's financial reports. The work unit treasurer is
required to submit the accountability report the following month after receiving and managing
the funds. The aim of this research is to understand the procedures for submitting
accountability reports and the impact of delays in submission on the preparation of financial
reports for KPPN Surabaya II. The research results show that delays in reporting
accountability reports can have an impact on recording errors in the financial report balance
sheet of KPPN Surabaya II.
Keyword : Impact, Accountability report, KPPN Surabaya II
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