APAKAH SUMBER DAYA KEUANGAN MENENTUKAN KUALITAS? DAMPAK ASET DAN PENDAPATAN TERHADAP AKREDITASI PTN: Does Economic Resources Determine Quality? The Impact Of Assets And Revenue On University Accreditation

Suparlan Suparlan (Fakultas Ekonomi & Bisnis Universitas Mataram)
Al Garin Rahmanda (Fakultas Ekonomi & Bisnis Universitas Mataram)
Siti Khaerunnisa’ Febrianti (Fakultas Ekonomi & Bisnis Universitas Mataram)
Nurhayati Nurhayati (Fakultas Ekonomi & Bisnis Universitas Mataram)

Ganec Swara
Vol. 20 No. 2 (2026): Juni 2026

Higher education institutions are institutions that can impact the quality of human resources, and often the quality of a university is measured by its abundant financial resources. This study was conducted to examine the effect of total assets and income on accreditation. This study used quantitative data with binary logistic regression analysis to examine both partial and simultaneous effects. This study found that total assets and income had a simultaneous but not a partial effect on accreditation. This study also provides information that financial resources are not the only primary factor in awarding accreditation rankings to state universities in Indonesia.