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Journal : Jurnal Bakti Saraswati

PERAN AUDITOR INTERNAL DALAM MENENTUKAN PENGARUH PENGENDALIAN INTERN TERHADAP GOOD UNIVERSITY GOVERNANCE DI UNIVERSITAS MAHASARASWATI DENPASAR Sujana, I Wayan; Widnyana, I Wayan; Suparsa, I Nyoman
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 6 No 1 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

This study aims to determine the role of internal auditors in determining the influence of internal control of good university governance at the University of Mahasaraswati Denpasar. This research belongs to the type of causal research and is also categorized as quantitative research. Variables of this study include independent variables: internal control, mediation variables: internal auditor and dependent variable: good university governance. Data collection was done by distributing questionnaires to respondents who numbered 38 people from 14 courses in the environment Unmas Denpasar. The analysis tool used is SPSS V.23 path analysis. The test result showed that internal control had positive and significant effect on good university governance as shown by regression coefficient ? = 0,801 and sig. of 0.000 <0.05. Internal auditors have a positive and significant role in determining the influence of control on good university governance as shown by the coefficient of sobel's z = 3.141 and sig of 0.002 <0.05
Co-Authors Adi, Gusti Made Aditha Angga Pratama Agustini, Ni Ketut Agustino, I Kadek Al Zarliani, Wa Ode Anak Agung Bagus Wirawan Antari, Ni Kadek Yuni Aryantini, Ni Kadek Asri, I G.A. Agung Sri Asriningsih, Ni Wayan Nonik Budiasih, Ni Made Cahyono, Hari Darma Putra, I Gusti Ngurah Agung Dewi, Ni Luh Putu Jayanti Diatmika, I Gede Ngurah Dita, Made Agus Dwi Pradnyana Drs. I Gusti Agung Oka Negara,S.Pd. M.Ke . Drs. I Wayan Darsana,M.Ed . Ekayanti, Ni Luh Putu Eliantari, Ni Putu Regina evangelisa, era Hastari, Yashinta Nova Hastuti Hastuti I Gede Darma Putra, I Gede I Gusti Agung Ayu Wulandari I Ketut Adnyana Putra I Nyoman Dhana I Nyoman Sirtha I Nyoman Suparsa I Wayan Wiarta I Wayan Widnyana Ida Bagus Surya Manuaba Jana, I Made Kartini, Komang Ayu Widyanthi Krismona Arsana, I Wayan Oka Luh Ayu Tirtayani Mahardika, Ni Luh Candra Putri Malik, Ernawati Manuaba, I. B. Surya Manuaba, I.B. Surya Manuaba, Ida bagus Baskara Maria Goreti Rini Kristiantari Masyuni, Ni Made Putri Mia Mindari, Ni Kadek Miartha, I Wayan Muka, I Ketut Nata, I Gede Hendra Negara, I Putu Bagus Juniarta Ni Nyoman Ganing Ni Wayan Suniasih Ningrum Manuaba, Ida Ayu Gede Prihati Oktaviani, Ni Putu Linda Partami, Ida Ayu Made Permana, I Made Juni Pramana, I M. Manuh Pramestika, Ni Putu Dyah Pramestika, Ni Putu Dyah Pranintya Dewi, Ni Komang Micka Prawijaya, I Komang Triana Priyanti, Ni Luh Saras Putra, I Putu Gede Wahyu Nandika Putra, Made Putra, Made Putri Umbara, Ida Ayu Arieska Putri, A.A.Sg Paramita Ari Putri, Andi Riskiana Rai Sawitri, Ni Nyoman Ridzal, Nining Asniar Romaliyana, Rafflesines Yuanisa Rosa, Karmilawati Sandy, Putu Wahyu Sri Juniantari Sanjaya Pande, Kadek Agus Santika, Tri Arnawest Sari, Kompiang Sri Asri, I G A Agung Sri Darmawati, I Gusti Ayu Putu Suandwi, Ni Ketut Mita Suci Lestari, Ni Komang Ayu Supriadi, Ida Bagus Suputra, Kadek Yoga Suryadewi, Ni Kadek Ari Sutrisna, Gede Billy Bagiarta Tamayanti, Putu Adelia Tapa, I Gede Wana Treismayanti, Ni Made Triyanti, Komang Udayana, I Putu Denny Aditya Valentina, Ni Putu Dina Vitasari, Unzilla Olivia Wirabrata, Dewa Gede Firstia Wiranata, Rai Aditya Wiyasa, I K. Ngurah Wiyasa, I Komang Ngurah Wiyasa, Komang Ngurah Yulianti, Ni Made Karisma Zainal Abidin, Ganong