This study aims to analyze factors affecting timeliness of financial reporting submission in West Sumba Regency. It is a quantitative research using primary data collected from questionnaires. The sample was determined by purposive sampling technique and obtained 50 respondents. The data analysis uses multiple linear regression with the help of software SPPSS version 26.The research showed that human resources competences, the implementation of government accounting standards, inter-governmental control systems and the utilization if information technology had positive effect on the delivery timeliness of financial reporting submission in West Sumba Regency
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.