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All Journal Jurnal Progres Ekonomi Pembangunan Jurnal Ilmiah Ecosystem
Omasrianto, Omasrianto
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KOMPETENSI PENGELOLA KEUANGAN, AUDIT INTERNAL DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN UNIVERSITAS HALU OLEO Omasrianto, Omasrianto; Hasbudin, Hasbudin; Mas’ud, Arifuddin
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 2, No 1 (2017): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.861 KB) | DOI: 10.33772/jpep.v2i1.8101

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
Pengaruh Financial Knowledge dan Financial Self Efficacy Terhadap Financial Management Behavior Mahasiswa Universitas Halu Oleo Sabrin, Sabrin; Menne, Firman; Omasrianto, Omasrianto; Yusuf, Muhammad
Jurnal Ilmiah Ecosystem Vol. 24 No. 2 (2024): Ecosystem Vol. 24 No 2, Mei - Agustus Tahun 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/eco.v24i2.4675

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan keuangan dan efikasi diri keuangan terhadap perilaku pengelolaan keuangan, baik secara simultan maupun parsial. Penelitian dilakukan di Jurusan Pendidikan Akuntansi Fakultas Keguruan dan Ilmu Pendidikan Universitas Halu Oleo dan difokuskan pada mahasiswa yang mengambil mata kuliah Manajemen Keuangan. Teknik pengumpulan data menggunakan kuesioner. Sampel dalam penelitian ini sebanyak 71 dari total 220 populasi dan menggunakan non-probability sampling dengan teknik purposive sampling. Teknik analisis data meliputi analisis deskriptif, uji asumsi klasik dan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa baik secara simultan maupun parsial, pengetahuan keuangan dan efikasi diri keuangan berpengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan mahasiswa Pendidikan Akuntansi Fakultas Keguruan dan Ilmu Pendidikan Universitas Halu Oleo. The purpose of this study is to examine the partial and simultaneous effects of financial self-efficacy and financial knowledge on financial management behavior. The study, which focused on students enrolled in the Financial Management course, was carried out at Halu Oleo University's Accounting Education Department under the Faculty of Teacher Training and Education. There was a questionnaire employed in the data collection method. Utilizing a purposive sampling technique in conjunction with non-probability sampling, the study's sample consisted of 71 individuals from a total of 220 communities. Descriptive analysis, multiple linear regression analysis, and traditional assumption testing are some of the data analysis methods. The findings of this study show that financial self-efficacy and financial knowledge have a favorable and significant impact on the financial management practices of Accounting Education students at Halu Oleo University's Faculty of Teacher Training and Education, both concurrently and partially.
Co-Authors Firman Menne Hasbudin Hasbudin Mas’ud, Arifuddin Muhammad Yusuf Sabrin Sabrin, Sabrin