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Jurnal

Pengaruh Kompetensi Pengelola Keuangan dan Pemahaman Aturan terhadap Kualitas Laporan Keuangan Berbasis Akrual (Studi Pada Rumah Sakit Umum Daerah Kota Kendari)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 3 No. 2 (2020)

DOI
10.33772/jak-uho.v3i2.18954
ISSN
2503-1635
Published
2020-08-05
Publisher
Universitas Halu Oleo
Language
eng

Abstract

The purpose of this study is to find out the influence of financial manager’s competence and understanding of rules on the quality of accrual-based financial report at Kendari Regional Public Hospital. Respondents in this study are employees who are involved in financial management at Kendari Regional Public Hospital. The methods of data analysis inthis study used descriptive statistics analysis method and multiple regression statistical analysis.The results of this study shows that (1) Financial Manager’s Competence and Understanding of Rules have a significant effect on the Quality of Accrual Based Financial Report (2) Financial Manager’s Competence has a significant effect on the Quality of Accrual Based Financial Report (3) Understanding of Rules has a significant effect on the Quality of Accrual Based Financial Report.

Collaboration network of the authors

35 authors · 69 co-authorship links

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  • 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
La Ode AntoAffiliation unknown4
Mulyati AkibAffiliation unknown3
Arifuddin ArifuddinUniversitas Halu Oleo2
Arifuddin Mas'udAffiliation unknown2
Hasbudin HasbudinAffiliation unknown2
Intihanah IntihanahAffiliation unknown2
Nitri MiroseaAffiliation unknown2
Diah IndriastutiAffiliation unknown1
Trinala Mis AstutiAffiliation unknown1
Emillia NurdinAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Sarfia SarfiaAffiliation unknown1
Wa RuwiatiAffiliation unknown1
Zulkifli AsparAffiliation unknown1
M. Fadli Nazar PasuayAffiliation unknown1
Endang Tri PratiwiAffiliation unknown1
Reski ReskiAffiliation unknown1
Putri Harum Sari TrisiliaAffiliation unknown1
Lady Hyllari TeresaAffiliation unknown1
Achmad Sukanto WatukilaAffiliation unknown1
Wilda Astuti DjohanAffiliation unknown1
Nikita ZaelaniAffiliation unknown1
Lilis KarlinaAffiliation unknown1
Nirmaya NirmayaAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Izah Auliah SahlanAffiliation unknown1
Safrul FauziAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Fathu RahmanAffiliation unknown1
Darman SetiajiAffiliation unknown1
Fatimah FatimahAffiliation unknown1
Wa Ode Juni VinartiAffiliation 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/jak-uho/oai, first harvested 31 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 dan Pemahaman Aturan terhadap Kualitas Laporan Keuangan Berbasis Akrual (Studi Pada Rumah Sakit Umum Daerah Kota Kendari)</dc:title>
	<dc:creator>Basru Wawo, Andi</dc:creator>
	<dc:creator>Dharmawati, Tuti</dc:creator>
	<dc:creator>Efrianti, Efrianti</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study is to find out the influence of financial manager’s competence and understanding of rules on the quality of accrual-based financial report at Kendari Regional Public Hospital. Respondents in this study are employees who are involved in financial management at Kendari Regional Public Hospital. The methods of data analysis inthis study used descriptive statistics analysis method and multiple regression statistical analysis.The results of this study shows that (1) Financial Manager’s Competence and Understanding of Rules have a significant effect on the Quality of Accrual Based Financial Report (2) Financial Manager’s Competence has a significant effect on the Quality of Accrual Based Financial Report (3) Understanding of Rules has a significant effect on the Quality of Accrual Based Financial Report.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-05</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/jak-uho/article/view/18954</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v3i2.18954</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 3, No 2 (2018): Oktober 2018</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v3i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/18954/12131</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>