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PENGARUH KOMPETENSI PENGELOLA KEUANGAN, AUDIT INTERNAL DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN UNIVERSITAS HALU OLEO

JPEP (Jurnal Progres Ekonomi Pembangunan) · Vol. 2 No. 1 (2017)

DOI
10.33772/jpep.v2i1.8101
ISSN
2502-5171
Published
2017-02-15
Publisher
Pascasarjana Universitas Halu Oleo
Language
eng

Abstract

This study aimed to determine the impact of financial manager’s competence, internal audit and internal control system on the financial reports at Halu Oleo University. The study considered primary data collected using a questionnaire. Respondents of this study were 87 financial managers. The study investigated the competence of financial managers, internal audit and internal control system as independent variables, the quality of financial reports as a dependent variable.Data analysis was perfomed using regresion wich was run on the SPSS 23 and was explained using descriptive statistic and inferential statistic analysis. Result of the study showed that the competence of financial managers had not significant effect on the quality of financial report, internal audit had significant effect on the quality of financial report, and internal control system had significant effect on the quality of financial report. Keywords: Competence of Financial Managers, Internal Audit, Internal Control System, Quality of Financial Report

Collaboration network of the authors

33 authors · 66 co-authorship links

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  • Universitas Muslim Indonesia
  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Tuti DharmawatiAffiliation unknown4
Safaruddin SafaruddinUniversitas Muslim Indonesia3
Husin husinAffiliation unknown2
Santiadji MustafaAffiliation unknown2
Ayumilawarty AyumilawartyAffiliation unknown1
Fajar SarananiAffiliation unknown1
Desryani Ayulin intheAffiliation unknown1
Arsad ArsadAffiliation unknown1
Ishak AwaluddinAffiliation unknown1
Irman BaduAffiliation unknown1
Nasrullah DaliAffiliation unknown1
Alimudin AlimudinAffiliation unknown1
Wa RuwiatiAffiliation unknown1
Zulkifli AsparAffiliation unknown1
Arman ArmanUniversitas Halu Oleo1
Muhammad RidwanAffiliation unknown1
Halmatinus HalmatinusAffiliation unknown1
Reski ReskiAffiliation unknown1
Lady Hyllari TeresaAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Relis RelisAffiliation unknown1
Rudin SubhanAffiliation unknown1
Waode AswatiAffiliation unknown1
Tuti Nurdianti NudiAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Lilis Feby RahayuAffiliation unknown1
Ika Maya SariAffiliation unknown1
Muhammad Fauzan Adzim IlhamAffiliation unknown1
Fatmawati WinarniAffiliation unknown1
Nur Afni FaradhilaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/JPEP/oai, first harvested 30 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KOMPETENSI PENGELOLA KEUANGAN,  AUDIT INTERNAL DAN SISTEM PENGENDALIAN INTERN  TERHADAP KUALITAS LAPORAN KEUANGAN  UNIVERSITAS HALU OLEO</dc:title>
	<dc:creator>Omasrianto, Omasrianto</dc:creator>
	<dc:creator>Hasbudin, Hasbudin</dc:creator>
	<dc:creator>Mas’ud, Arifuddin</dc:creator>
	<dc:description xml:lang="en-US">This study aimed to determine the impact of financial manager’s competence, internal audit and internal control system on the financial reports at Halu Oleo University. The study considered primary data collected using a questionnaire. Respondents of this study were 87 financial managers. The study investigated the competence of financial managers, internal audit and internal control system as independent variables, the quality of financial reports as a dependent variable.Data analysis was perfomed using regresion wich was run on the SPSS 23 and was explained using descriptive statistic and inferential statistic analysis. Result of the study showed that the competence of financial managers had not significant effect on the quality of financial report, internal audit had significant effect on the quality of financial report, and internal control system had significant effect on the quality of financial report. Keywords: Competence of Financial Managers, Internal Audit, Internal Control System, Quality of Financial Report</dc:description>
	<dc:publisher xml:lang="en-US">Pascasarjana Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-02-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/JPEP/article/view/8101</dc:identifier>
	<dc:identifier>10.33772/jpep.v2i1.8101</dc:identifier>
	<dc:source xml:lang="en-US">JPEP (Jurnal Progres Ekonomi Pembangunan); Vol 2, No 1 (2017): JURNAL PROGRES EKONOMI PEMBANGUNAN</dc:source>
	<dc:source>2502-5171</dc:source>
	<dc:source>10.33772/jpep.v2i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/JPEP/article/view/8101/5907</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2019 Jurnal Progres Ekonomi Pembangunan (JPEP)</dc:rights>
</oai_dc:dc>