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Journal

PENGARUH KOMPETENSI PENGELOLA KEUANGAN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN

JPEP (Jurnal Progres Ekonomi Pembangunan) · Vol. 1 No. 2 (2017) · pp. 65–80

DOI
10.33772/jpeb.v1i2.1803
ISSN
2502-5171
Published
2017-01-15
Publisher
Pascasarjana Universitas Halu Oleo
Language
eng

Abstract

This study aimed to determine the effect of financial management competence andlocal finance accounting system on the quality of financial report at SKPD of the province ofSoutheast Sulawesi.The study used primary data garthered using a questionnaire.Respondents of the study ware structural officials and apparatus which run accountingfunction or financial management in 41 SKPD in the province of Southeast Sulawesi.Variables of the study included competence in financial management and the accountingsystem of local finace, which were independent variables, and the quality of financial reportsas dependent variable.Data analysis used a method of multiple regression statistical analysis using the SPSSversion 22 software, which were explained using descriptive statistics and inferentialstatistics. Result of hypothesis testing showed that the competence of financial managementand the accounting system of local finance have positive and significant effect on the qualityof financial reports written by the provincial government of Southeast Sulawesi, eitherpartially or simultaneously. It means that the better the competence of financial managementand the accounting system of local finance, the better the quality of financial reports that areproduced.Keywords: quality of financial repors, competence of financial management, accountingsystem of local finance..

Collaboration network of the authors

40 authors · 85 co-authorship links · 3 across different organisations · showing the 40 most connected

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

  • Universitas Halu Oleo
  • Muhammadiyah University Purwokerto
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Nitri MiroseaUniversitas Halu Oleo3
Erwin HadisantosoUniversitas Halu Oleo3
Fitriaman FitriamanUniversitas Halu Oleo3
Arifuddin Mas’udUniversitas Halu Oleo2
Manat RahimUniversitas Halu Oleo2
Ishak AwaluddinUniversitas Halu Oleo2
La Ode AntoUniversitas Halu Oleo2
Sri Wahyuni SalehUniversitas Halu Oleo2
Sunartin SunartinUniversitas Halu Oleo2
Sitti NurnaluriUniversitas Halu Oleo2
Ayumilawarty AyumilawartyUniversitas Halu Oleo1
Muh. SukranUniversitas Halu Oleo1
Safriaddin SafriaddinAffiliation unknown1
. HusinAffiliation unknown1
ElfinUniversitas Halu Oleo1
Salmiyanti RuslanAffiliation unknown1
Ernawati ErnawatiAffiliation unknown1
Arsad ArsadUniversitas Halu Oleo1
Mariani Ani MarianiAffiliation unknown1
Nofian Lepong BulanUniversitas Halu Oleo1
Asmawati AsmawatiUniversitas Halu Oleo1
Muhammad ArmawadinAffiliation unknown1
Ahmad AhmadMuhammadiyah University Purwokerto1
Mulyati AkibUniversitas Halu Oleo1
Kiki Fatimah SaritaAffiliation unknown1
Nurwati NurwatiUniversitas Halu Oleo1
La Ode Bahana AdamUniversitas Halu Oleo1
La Ode Asfahyadin AlidinUniversitas Halu Oleo1
S. SinarwatyUniversitas Halu Oleo1
Nurwati NurwatiUniversitas Halu Oleo1
Vina Olivia PebriyantiAffiliation unknown1
Erwin ErwinAffiliation unknown1
Ahmad Ibnu SulisAffiliation unknown1
Sulfiani PagalaUniversitas Halu Oleo1
Hasbuddin HasbuddinUniversitas Halu Oleo1
Yusna HermanUniversitas Halu Oleo1
Yuli Lestari LabanguUniversitas Halu Oleo1

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 DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN</dc:title>
	<dc:creator>Hanifa, Lia</dc:creator>
	<dc:creator>wawo, andi basru</dc:creator>
	<dc:creator>husin, Husin</dc:creator>
	<dc:description xml:lang="en-US">This study aimed to determine the effect of financial management competence andlocal finance accounting system on the quality of financial report at SKPD of the province ofSoutheast Sulawesi.The study used primary data garthered using a questionnaire.Respondents of the study ware structural officials and apparatus which run accountingfunction or financial management in 41 SKPD in the province of Southeast Sulawesi.Variables of the study included competence in financial management and the accountingsystem of local finace, which were independent variables, and the quality of financial reportsas dependent variable.Data analysis used a method of multiple regression statistical analysis using the SPSSversion 22 software, which were explained using descriptive statistics and inferentialstatistics. Result of hypothesis testing showed that the competence of financial managementand the accounting system of local finance have positive and significant effect on the qualityof financial reports written by the provincial government of Southeast Sulawesi, eitherpartially or simultaneously. It means that the better the competence of financial managementand the accounting system of local finance, the better the quality of financial reports that areproduced.Keywords: quality of financial repors, competence of financial management, accountingsystem of local finance..</dc:description>
	<dc:publisher xml:lang="en-US">Pascasarjana Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-01-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
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	<dc:identifier>https://ojs.uho.ac.id/index.php/JPEP/article/view/1803</dc:identifier>
	<dc:identifier>10.33772/jpeb.v1i2.1803</dc:identifier>
	<dc:source xml:lang="en-US">JPEP (Jurnal Progres Ekonomi Pembangunan); VOL 1, NO 2 (2016): JURNAL PROGRES EKONOMI PEMBANGUNAN; 65-80</dc:source>
	<dc:source>2502-5171</dc:source>
	<dc:source>10.33772/jpep.v1i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/JPEP/article/view/1803/1270</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 Jurnal Progres Ekonomi Pembangunan (JPEP)</dc:rights>
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