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PENGARUH PERAN SPI, PENERAPAN PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI, DAN BUDAYA INOVASI TERHADAP PENCAPAIAN GUG | Sari | Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif

PENGARUH PERAN SPI, PENERAPAN PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI, DAN BUDAYA INOVASI TERHADAP PENCAPAIAN GUG

Desi Novita Sari, Azwir Nasir, Rheny afriana hanif

Abstract


The application of the basic principles of good governance in the management system of higher education institutions must be carried out based on the values that must be upheld in its implementation. This research aims to analyze the influence of the role of the Internal Audit Unit SPI, implementation of internal control, organizational commitment and innovation culture on the achievement of Good University Governance. This research is quantitative research using a questionnaire. The population in this research is state and private universities in Pekanbaru City which have been accredited by the National Accreditation Board for Higher Education with a sample size of 8 Universities. The sampling technique was carried out using a Purposive Sampling technique with a total of 45 internal audit units. The data analysis technique was carried out using multiple regression with the help of SPSS 25.0 for Windows. The research results show that the role of the Internal Audit Unit, implementation of internal control, organizational commitment and innovation culture are proven to influence the achievement of Good University Governance.


Keywords


Internal Control Unit; Commitment; Innovation Culture; Good University Governance

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References


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