ANALISIS KEPATUHAN PENYAMPAIAN LAPORAN PERTANGGUNGJAWABAN BENDAHARA SATUAN KERJA DI PROVINSI SULAWESI TENGAH

Compliance with the submission of Accountability Reports (LPJ) by work unit treasurers
is an important indicator in supporting the accountability of state financial
management. However, in practice, repeated delays in submitting LPJs are still found.
This study aims to analyze the level of compliance in submitting LPJs and identify
patterns and causes of delays based on administrative documents. This study uses
a descriptive quantitative approach with content analysis techniques on the Office Notes
extending the deadline for submitting LPJs by work unit treasurers in Central Sulawesi
Province for the period January–June 2025. The unit of analysis for this study is the
statement of reasons for delays listed in the Office Notes. Data were analyzed
through coding, frequency calculation, and percentage presentation. The results show that
delays in submitting LPJs occurred in every month of observation, indicating a
suboptimal level of compliance with reporting time. Quantitatively, administrative
factors were themost dominant cause of delays at 57.1%, followed by technical factors at
28.6% and operational factors at 14.3%. In addition, a shift in the causes of
delays between periods was found, where at the beginning of the budget year delays were
dominated by administrative factors, while in subsequent periods they began to be influenced
by technical and operational factors. This study confirms that delays in submitting the
LPJ are influenced by the interaction between internal administrative capacity
and the stability of the reporting support system