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Journal : AKUNTABILITAS

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Determinants of Perceived Good University Governance: The Roles of Internal Audit Existence, Functions, and Stakeholder Understanding Khairina, Najwa; Afandi, Ahmad; Setiadi, Yudi
Akuntabilitas Vol. 18 No. 1 (2025): 18(1), 2025
Publisher : aculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v18i1.50219

Abstract

Indonesia higher-education institutions, including PTKIN, are expected to strengthen internal control and quality assurance as part of Good University Governance (GUG). Yet little research examines how students perceive internal audit in this governance framework. This study investigates whether students’ perceptions of the Internal Audit Unit’s visibility, roles, functions, and stakeholder understanding are associated with perceived GUG implementation in PTKIN. Based on survey data from 320 students in 22 PTKIN, complemented by interviews, observation, and document analysis, the study applies multiple linear regression with standard diagnostic tests. It contributes to the literature by emphasizing students’ perspectives on internal audit, which remain underexplored.   Keywords: Internal Audit, Good University Governance, Islamic State Universities, Student Perceptions, Audit Role and Function
Co-Authors Ahmad Afandi Arisya, Putri B Poerwadhikarta Bhakti Poerwadhikarta Djaenuri . Endang Achdi Hery Sonawan Ika Handayani Kamila, Nada Shofa Najwa Khairina Nina Kurniasih Sjafei . Supar .