Proceedings of the 2nd International Conference of Science Education in Industrial Revolution 4.0, ICONSEIR, December 17th,2019, Medan, North Sumatra, Indonesia

Research Article

The Role of Internal Control Unit as the Strategic Step to Achieve Good University Governance in the University with Status of Public-Service-Institution

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  • @INPROCEEDINGS{10.4108/eai.17-12-2019.2295991,
        author={Muhammad Ridha Habibi Z and Sofyan  Hidayat},
        title={The Role of Internal Control Unit as the Strategic Step to Achieve Good University Governance in the University with Status of Public-Service-Institution},
        proceedings={Proceedings of the 2nd International Conference of Science Education in Industrial Revolution 4.0, ICONSEIR, December 17th,2019, Medan, North Sumatra, Indonesia},
        publisher={EAI},
        proceedings_a={ICONSEIR},
        year={2020},
        month={6},
        keywords={good university governance internal control unit},
        doi={10.4108/eai.17-12-2019.2295991}
    }
    
  • Muhammad Ridha Habibi Z
    Sofyan Hidayat
    Year: 2020
    The Role of Internal Control Unit as the Strategic Step to Achieve Good University Governance in the University with Status of Public-Service-Institution
    ICONSEIR
    EAI
    DOI: 10.4108/eai.17-12-2019.2295991
Muhammad Ridha Habibi Z1,*, Sofyan Hidayat1
  • 1: Department of Accounting, Faculty of Economics, Universitas Negeri Medan
*Contact email: mridhahabibi@unimed.ac.id

Abstract

The existence of higher education institutions very essential for the nation. It is needed to implement the concept of governance that is considered ideal is known as Good University Governance (GUG). According to Wijatno (2009:370), there are five principles of Good University Governance (GUG) namely, (1) transparency, (2) accountability, (3) responsibility, (4) independence, and (5) justice. Good University Governance (GUG) emerged as a very fundamental value system to improve the value of higher education especially with the change in the status of higher education into a PK-BLU pattern. This study aims to determine the effect of the role of the internal control unit on good university governance. The study used primary data in the form of a questionnaire that will be sent to the Office of the Internal Control Unit / Internal Audit Office of university under Inspectorate General of the Ministry of Education and Culture Region II. The data analysis method used the quantitative analysis. The analytical tool used descriptive analysis and inferential statistical analysis using simple regression. The result of the F statistical test was 64,214 with a significance value of 0,000. It indicates that the Internal Control Unit affects Good University Governance.