Sugiyanto, Sugiyanto and Safriliana, Retna ORCID: https://orcid.org/0000-0003-0358-7735 (2022) Pengaruh Auditor Internal Dan Pengendalian Internal Terhadap Penerapan Good University Governance Di Universitas Negeri Malang. In: Seminar Nasional Hasil Riset Dan Pengabdian Masyarakat: “Manajemen, Akuntansi Dan Ekonomi” (Semae) 2022 Tema: Sustainability Green Economy, March 2022, Universitas Merdeka Malang.

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Abstract

This study aims to determine and analyze the effect of internal auditor and internal control on the implementation of good university governance (GUG) at the State University of Malang. The role of internal auditors in university governance has an important role in higher education internal control. This study uses multiple linear regression analysis with a sample of 34 respondents. Methods of data collection using a questionnaire totaling 31 statements. The results of the study indicate that internal audit and internal control have a positive but less significant effect on the implementation of good university governance. Partially, internal audit has a positive and significant effect on the implementation of good university governance, while internal control has a positive but less significant effect on the implementation of good university governance. This means that the role of internal auditors is very important in implementing the implementation of good university governance at the State University of Malang, but internal control is not a determining factor in the implementation of good university governance, because there are many policies that must be considered from the internal side of the University and compliance with government policies.

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