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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Akuntansi Multiparadigma Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal ASET (Akuntansi Riset) Journal of Accounting Research, Organization and Economics (JAROE)
Fauziah Aida Fitri
Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal ASET (Akuntansi Riset)

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Insights Into Good University Governance In Indonesia: Do Internal Control And Whistleblowing Play A Role? Anzib, Nuraini,; Mulyany, Ratna; Fitri, Fauziah Aida
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.32231

Abstract

This research is focused on evaluating the quality of internal control systems, the quality of good university governance and the model of developing good university governance through the application of whistleblowing. The population comprise of all individuals involved in the process of implementing good university governance and internal control units (SPI) that exist in 4 provincial public universities in Aceh, Indonesia, where sampling is done randomly at each level for university loyalists. The observation data were analyzed using multiple regression model through the quantitative approach. The results findings indicate that internal control plays an important role in strengthening good university governance, while whistleblowing has no effect on strengthening good university governance. It indicates that whistleblowing has not been effectively used as mechanism to support good university governance and generally practiced in informal form without proper structure and mechanism of whistleblowing in place
Co-Authors Amalya Hasina Anzib, Nuraini Aryani Aryani Eva Fadilah Fakhri Hatta Indriani, Mirna Lilis Maryasih, Lilis Mirna Indriani Muammar Rizky Muhammad Yolly Setiawan Nanda Safrizal Nazira Nazira Nita Erika Ariani Ratna Mulyany, Ratna Teuku Meurah Albar