Peran Mediasi Good University Governance Terhadap Kinerja Utama Perguruan Tinggi

Akidah Fitrah (Fakultas Ilmu Pendidikan, Universitas Negeri Malang, Malang, Indonesia)
Mustiningsih Mustiningsih (Fakultas Ilmu Pendidikan, Universitas Negeri Malang, Malang, Indonesia)
Etatok Rindang Karjo (Fakultas Ilmu Pendidikan, Universitas Negeri Malang, Malang, Indonesia)
Arif Prastiawan (Fakultas Ilmu Pendidikan, Universitas Negeri Malang, Malang, Indonesia)

Jurnal Reviu Akuntansi dan Keuangan
Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan

Purpose: This research aims to empirically test the influence of performance-based budgeting and remuneration on the main performance of higher education institutions which is mediated by good university governance Methodology/approach: This research is causal research with a quantitative approach using path analysis. The data used is primary data obtained from a sample of 42 people by distributing questionnaires using Google Form. Answer measurement uses a Likert scale. Findings: Performance-based budgeting mediated by good university governance has a significant effect on the main performance of higher education institutions. Remuneration mediated by good university governance has a significant effect on the main performance of higher education. Performance-based budgeting has a significant effect on good university governance. Remuneration has a significant effect on good university governance. Performance-based budgeting cannot directly improve the main performance of higher education institutions because it does not have a significant effect. Direct remuneration cannot improve the main performance of higher education because it does not have a significant effect. Good university governance has a significant effect on the main performance of higher education. Practical implications: Improving higher education performance can be done through the application of good university governance principles such as transparency, accountability, responsibility, independence and justice as well as the implementation of performance-based budgets and effective remuneration to realize the implementation of good university governance. Originality/value: There are many research results on performance-based budgeting and remuneration on higher education performance with inconsistent results, so the research was conducted to fill the research gap in previous research by using good university governance as a mediating variable to improve higher education performance from the implementation of performance-based budgeting and remuneration.