PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGAWASAN KEUANGAN DAERAH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Makassar 2021-2023) = THE INFLUENCE OF INFORMATION TECHNOLOGY USE AND REGIONAL FINANCIAL SUPERVISION ON THE TIMELINESS OF LOCAL GOVERNMENT FINANCIAL REPORTING (Case Study of the Makassar City Regional Financial and Asset Management Agency)

This study aims to analyze the influence of information technology utilization and regional financial supervision on the timeliness of local government financial reporting. The research was conducted at the Regional Financial and Asset Management Agency (BPKAD) of Makassar City during the period 2021–2023. A quantitative approach was used, with data collected through questionnaires distributed to respondents directly involved in the financial reporting process. The results indicate that the utilization of information technology has a positive and significant effect on the timeliness of financial reporting. Likewise, regional financial supervision significantly influences the timely preparation of financial reports. These findings confirm that synergy between effective information technology and financial oversight can enhance accountability and transparency in local financial management. This study implies that local governments should continue to optimize information systems and strengthen financial supervision mechanisms to support more efficient and timely financial reporting.

Keyword : Information Technology, Regional Financial Supervision, Timeliness, Financial Reporting, Local Government.