PENGARUH PERAN AUDITOR INTERNAL DAN PELAKSANAAN FUNGSI MANAJEMEN KEUANGAN DALAM PENGELOLAAN PENERIMAAN NEGARA BUKAN PAJAK TERHADAP KINERJA KEUANGAN UNIVERSITAS RIAU

Abstract

The Influence Of The Role Of Internal Auditors And The
Implementation Of Financial Management Functions In The Management Of Non-
Tax Revenue To The Financial Performance Of The University Of Riau. Financial
performance is the level of achievement of results of an activity within a government /
non-government agency in relation to the use of funds in accordance with quantity and
quality measured using the principles of efficiency and effectiveness. Universities as one
unit of government work units that provide services to the community have
characteristics and properties different from the work unit of government in general At
the University of Riau the implementation of financial management functions have long
been implemented in the implementation has not been running as it should. According
to the evaluation result of Riau University governance system in the book of Strategic
Plan 2014, Financial management has not fulfilled the principles of transparency and
accountability caused by still constrained by the current financial management system.
The formulation of the problem in this research is whether there is influence
simultaneously the role of internal auditor and the function of financial management in
the management of non-tax revenue to the performance of Finance University of Riau.
This research uses quantitative descriptive method. The nature of this research is
descriptive explanatory research with 63 respondents.
The results showed that there is a significant influence between the role of internal
auditors on the financial performance of the University of Riau and also there is a
significant influence between the variable implementation of financial management
functions to variable financial performance of the University of Riau. Simultaneously
the role of internal auditors and the implementation of financial management functions
affect the financial performance of the University of Riau in managing Non-Tax State
Revenue Management, with a very significant level of influence. Where from the
determination koefisien R2 known that the discipline and supervision variables have an
influence of 77.4% and the remaining 22.6% influenced by variables not examined in
this study.