JAT (Journal of Accounting and Tax)
Vol. 5 No. 2 (2026): Special Issue

THE EFFECT OF GOOD UNIVERSITY GOVERNANCE ON EMPLOYEE PERFORMANCE WITH EMPLOYEE ENGAGEMENT AS A MODERATING VARIABLE(A CASE STUDY AT UNIVERSITY X)

Ardin Etika Nur Andarisasi (Universitas Widyatama)
Veronica Christina (Universitas Widyatama)



Article Info

Publish Date
10 Aug 2026

Abstract

This study seeks to evaluate the impact of Good University Governance (GUG) on employee performance and investigate the moderating function of employee engagement at University X. The use of effective governance concepts, including openness, accountability, responsibility, and equity, is thought to foster a favorable work environment and enhance employee performance.This study utilizes a quantitative methodology, gathering data via questionnaires administered to staff at University X. The data were examined through validity and reliability assessments, classical assumption evaluations, and hypothesis testing to ascertain the correlations among variables.The findings demonstrate that Good University Governance positively and significantly influences employee performance. This indicates that improved application of governance principles results in enhanced employee performance. Moreover, employee engagement has been demonstrated to regulate the association between GUG and employee performance, with elevated levels of employee engagement amplifying the positive impact of GUG on performance. This study indicates that raising governance quality in higher education institutions and increasing employee engagement are essential for improving employee performance and efficiently attaining organizational objectives.

Copyrights © 2026






Journal Info

Abbrev

jat

Publisher

Subject

Economics, Econometrics & Finance

Description

JAT (Journal of Accounting and Tax) is a collection of journals, articles, ideas, concepts, theories, and research results from various fields related to Accounting and Tax. JAT welcomes papers with the above aims and scopes. This academic journal is published by the Faculty of Economics, ...