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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

28 authors · 50 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • 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 unknown3
Wa Ode AswatiAffiliation unknown2
Wa RuwiatiAffiliation unknown1
Zulkifli AsparAffiliation unknown1
Arman ArmanUniversitas Halu Oleo1
Reski ReskiAffiliation unknown1
Safaruddin SafaruddinUniversitas Halu Oleo1
Rudin SubhanAffiliation unknown1
Waode AswatiAffiliation unknown1
Tuti Nurdianti NudiAffiliation unknown1
Santiadji MustafaAffiliation unknown1
Fatmawati WinarniAffiliation unknown1
Yuli Lestari LabanguAffiliation unknown1
Hardian HardianAffiliation unknown1
Nirwana NirwanaAffiliation unknown1
Sulvariani TamburakaAffiliation unknown1
Titin SupriatiAffiliation unknown1
Nur AnnisaAffiliation unknown1
Satira YusufAffiliation unknown1
Aris Sandi RamadhanAffiliation unknown1
Nanik HindaryatiningsihUniversitas Halu Oleo1
Jafar AhiriUniversitas Halu Oleo1
Jamal HarimudinAffiliation unknown1
Fina Amalia MasriUniversitas Halu Oleo1
Ansor PutraAffiliation 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 Oct 2026, last seen 8 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>