For 17 consecutive years since 2009, Hasanuddin University (Unhas) has maintained an unqualified opinion (Wajar Tanpa Pengecualian, WTP) on its financial statements. This achievement reflects administrative compliance and also shows the stability of a sustainable financial governance system.
For the 2025 fiscal year, the WTP opinion was reaffirmed and officially received by Unhas on Thursday, 30 April 2026, at a Closing Meeting with the public accounting firm (KAP).
The audit report was handed over by Dr. Padri Achyarsyah, CA., CPA. to Unhas Vice Rector for Planning, Development, and Finance Prof. Subehan, S.Si., M.Pharm.Sc., Ph.D., Apt, accompanied by university leaders.
From the perspective of governance science, this repeated achievement indicates consistency across the financial management cycle, from planning and implementation to systematic and measurable reporting. The three-month audit served not only as a verification instrument but also as a feedback loop mechanism for continuous improvement.
Prof. Subehan stressed that the audit process provides room for institutional reflection to strengthen the quality of financial reporting.
“Every audit brings important notes that become the basis for improvement. This is not mere routine, but part of the effort to ensure that financial governance keeps developing and becomes ever more accountable,” said Prof. Subehan.
Prof. Subehan further stressed that the WTP achievement must be accompanied by more focused attention, particularly in maintaining data quality, document completeness, and the integration of reporting systems across all work units.
Meanwhile, Dr. Padri Achyarsyah said the WTP opinion shows that Unhas’s consolidated financial statements, including those of its subsidiary entities, have been presented fairly in all material respects in accordance with Indonesian Financial Accounting Standards. However, Dr. Padri underscored the importance of building collective awareness of the quality of reporting.
“Strengthening document completeness and reporting management is the key to maintaining accountability, transparency, and responsibility. This requires intense cooperation from all units,” said Padri.
From a public management standpoint, the success in maintaining the WTP opinion for 17 consecutive years is a strong indicator that Unhas has built a governance ecosystem based on integrity, system discipline, and an organizational culture that is adaptive to evaluation.
With this achievement, Hasanuddin University not only demonstrates credible financial performance but also reinforces its position as a higher education institution that puts the principles of good governance first in every aspect of its management. (*/dhs)
Editor: Ishaq Rahman
This article is an English translation of the original Indonesian report.