THE EFFECTIVENESS OF INTERNAL AUDIT IN IMPROVING GOOD UNIVERSITY GOVERNANCE AT THE UNIVERSITY OF NORTH SUMATERA
DOI:
https://doi.org/10.29313/kajian_akuntansi.v25i1.3346Keywords:
Internal audit effectiveness, Good university governance, University governanceAbstract
The effectiveness of internal audit is needed to realize good university governance because in internal audit there is a mechanism to ensure that the management carried out by the institution is effective and in accordance with good governance. Good governanceis the foundation for creating a healthy institution and one of the keys to successful institutional management. Knowing the level of internal audit effectiveness, the implementation of university governance, and how internal audit effectiveness realizes the implementation of good university governance at the University of North Sumatera is the purpose of this research. This research uses a descriptive quantitative method with data collection techniques by distributing questionnaires and interviewing key informants. The data analysis technique used is descriptive analysis. The results showed that the effectiveness of internal audit and the implementation of university governance were in the effective or good category. If internal audits are effective, then university governance will be good. University governance can run well if internal audits are effective.
Keywords : Internal audit effectiveness, Good university governance, University governance.
References
Alzeban, Abdulaziz, and Nedal Sawan. 2015. “The Impact of Audit Committee Characteristics on the Implementation of Internal Audit Recommendations.” Journal of International Accounting, Auditing and Taxation 24.
Ambarita, Biner. 2010. “Peningkatan Mutu, Relevansi, dan Daya Saing Perguruan Tinggi Menghadapi Era Globalisi.” Generasi Kampus 3(April): 1–17.
Badara, Mu’azu Saidu, and Siti Zabedah Saidin. 2013. “Impact of the Effective Internal Control System on the Internal Audit Effectiveness at Local Government Level.” Journal of Social and Development Sciences 4(1).
BPK. 2020. Laporan Hasil Pemeriksaan. https://www.bpk.go.id/laporan_hasil_pemeriksaan.
Chen, Yu. 2023. “Study on the Role of Internal Audit in University Governance.” SHS Web of Conferences 169.
Cohen, Aaron, and Gabriel Sayag. 2010. “The Effectiveness of Internal Auditing: An Empirical Examination of Its Determinants in Israeli Organisations.” Australian Accounting Review 20(3).
Davis, James H., F. David Schoorman, and Lex Donaldson. 1997. “Toward A Stewardship Theory of Management.” Academy of Management Review 22(1): 20–47. http://journals.aom.org/doi/10.5465/amr.1997.9707180258.
DeAngelo, Linda Elizabeth. 1981. “Auditor Size and Audit Fees.” Journal of Accounting and Economics 3(3): 183–99.
Deliana, Deliana, and Sri Mahyuni. 2018. “Efektivitas Audit Internal pada Perusahaan Perkebunan di Sumatera Utara.” Jurnal Riset Akuntansi dan Keuangan 6(1): 93–104. https://ejournal.upi.edu/index.php/JRAK/article/view/11281.
Demeke, Tadesse, Jasmindeep Kaur, and Rajeev Kansal. 2020. “The Practices and Effectiveness of Internal Auditing among Public Higher Education Institutions, Ethiopia.” American Journal of Industrial and Business Management 10(07): 1291–1315. https://www.scirp.org/journal/doi.aspx?doi=10.4236/ajibm.2020.107086.
Directorate of Institutions and Cooperation of the Directorate General of Higher Education, Ministry of Education and Culture. 2014. “Good University Governance (GUG).” https://luk.staff.ugm.ac.id/atur/statuta/latih/2013/02GovernancePerguruanTinggi.pdf.
Donaldson, Thomas, and L E E E Preston. 1995. “The Stakeholder Theory of the Corporation : Concepts , Evidence , and Implications Author ( s ): Thomas Donaldson and Lee E . Preston Source : The Academy of Management Review , Jan ., 1995 , Vol . 20 , No . 1 ( Jan ., 1995 ), Pp . Published by : Academy .” 20(1): 65–91.
Hamdi, Afdel, and Vita Fitria Sari. 2019. “Pengaruh Independensi, Keahlian Profesional dan Dukungan Manajemen Terhadap Efektivitas Fungsi Audit Internal.” Jurnal Eksplorasi Akuntansi 1(3): 826–45.
Hamid, Edy Suandi. 2020. “Menuju Tata Kelola Perguruan Tinggi yang Unggul.” http://new.widyamataram.ac.id/file/download/4c559789a51f213a3955df8b2b4a1998.pdf.
Hénard, Fabrice, and Alexander Mitterle. 2010. Governance and Quality Guidelines in Higher Education: A Review of Governance Arrangements and Quality Assurance Guidelines. OECD.
Hikmawati, Fenti. 2020. Metodologi Penelitian. Depok: PT Rajagrafindo Persada.
Intan, Oleh, Widia Sari, and Dian Anita Nuswantara. 2023. “Meta-Analisis: Pengaruh Audit Internal Terhadap Kinerja Perguruan Tinggi.” Cetak) Journal of Innovation Research and Knowledge 3(1).
Iryani, Lia Dahlia, and Selvi Arsanti. 2013. “Efektivitas Internal Audit dan Pelaksanaan Good University Governance pada Perguruan Tinggi.” JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) 5(1).
Ismail, Tubagus. 2015. “Kepuasan Klien dan Kegunaan Laporan Audit Eksternal Stake Holder (Perspektif Klien Audit).” Jurnal Organisasi dan Manajemen 11(1): 1–14.
Jemadu, Liberty. 2021. “Ada 4.600 Perguruan Tinggi Di Indonesia, yang Berkualitas Baik Sangat Sedikit.” Suara.com. https://www.suara.com/tekno/2021/09/29/171815/ada-4600-perguruan-tinggi-di-indonesia-yang-berkualitas-baik-sangat-sedikit?page=1.
Maulina, Gita Anadia, and Dwi Kartikasari. 2021. “The Role of Internal Audit in Good Corporate Governance Implementation at Politeknik Negeri Batam.” Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis 9(1): 1–6. https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/2988.
Mihret, Dessalegn Getie, and Aderajew Wondim Yismaw. 2007. “Internal Audit Effectiveness: An Ethiopian Public Sector Case Study.” Managerial Auditing Journal 22(5): 470–84. https://www.emerald.com/insight/content/doi/10.1108/02686900710750757/full/html.
President Republic of Indonesia. 2012. “Law of The Republic of Indonesia Number 12 of 2012 Concerning Higher Education.”
Pujiono, Pujiono, and Made Dudy Satyawan. 2011. “Menciptakan Mutu Perguruan Tinggi (Higher Educations) Berskala Internasional Melalui Strategi Penerapan Tata Kelola Universitas yang Baik (Good University Governance).” AKRUAL: Jurnal Akuntansi 3(1).
Putra, Agus Iskandar Pradana, and May Roni. 2021. “Good Governance dalam Lingkungan Pendidikan Tinggi.” Al-Idarah: Jurnal Kependidikan Islam 11.
Rozali, Rozmita Dewi Yuniarti, and Rizal Alfian. 2014. “Pengaruh Efektivitas Fungsi Audit Internal Terhadap Pengungkapan Kelemahan Pengendalian Internal.” Jurnal Riset Akuntansi dan Keuangan 2(2): 326–37.
Saptapradipta, Patricia. 2013. “Pengaruh Audit Internal dan Pengendalian Internal Terhadap Pelaksanaan Good Governance (Studi Pada Badan Layanan Umum Universitas Brawijaya Malang).” Jurnal Ilmiah Mahasiswa FEB 2(2).
Shofa, Jayanty Nada. 2021. “BPK Tekankan Pentingnya Good University Governance.” Berita Satu. https://www.beritasatu.com/nasional/785761/bpk-tekankan-pentingnya-good-university-governance./.
Sugiyono. 2016. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Bandung: Alfabeta.
Sukirman, and Maylia Pramono Sari. 2012. “Peran Internal Audit dalam Upaya Mewujudkan Good University Governance di Unnes.” Jurnal Dinamika Akuntansi 4(1): 64–71.
Sulistiani, Dwi, Fantika Febry Puspitasari, and Siti Ma’rifatul Hasanah. 2023. “The Role of Independence and Effectiveness of Internal Audit to Good University Governance.” Jurnal Reviu Akuntansi dan Keuangan 13(1).
The Institute Internal Auditor. 2013. The Standard for The Professional Practice of Internal Auditing.
Tugiman, Hiro. 2019. Standar Profesional Audit Internal. Yogyakarta: Kanisius.
UNDP. 1997. Governance for Sustainable Human Development.
USU. 2020. Rencana Strategis Universitas Sumatera Utara Tahun 2020-2024. https://ppid.usu.ac.id/images/2019/PPID/Renstra_USU/RENSTRA_USU_2020_-_2024.pdf.
Wardhani, Rulyanti Susi, and Suhdi. 2020. Tata Kelola Perguruan Tinggi. Surabaya: Scopindo Media Pustaka.
Wijatno, Serian. 2009. Pengelolaan Perguruan Tinggi Secara Efisien, Efektif dan Ekonomis untuk Meningkatkan Penyelenggaraan Pendidikan dan Mutu Lulusan. Jakarta: Salemba Empat.
