| Autor: |
Suryandari, Dhini, Hidayah, Retnoningrum, Widhiastuti, Ratieh, Sukirman, Sukirman, Kayati, Ima Nur |
| Předmět: |
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| Zdroj: |
EAI Computing & Communication in Emerging Regions - CCER; 2023, p1-12, 12p |
| Abstrakt: |
Good governance is an important thing for business continuity. Hence, higher education needs to make innovation in management process. This study examines the collaboration between audit committee's and internal auditor in implementing good university governance. The population uses a legal entity of a university (PTN-BH) in the Java region. This research used convenience sampling as the technique sampling. In addition, this research used a multiple regression technique. The results showed that the audit committee affected good university governance. On the other hand, the internal control unit does not affect good university governance. Simultaneously, the audit committee and the internal control unit significantly affect good university governance. Research is limited to state universities with legal entities (PTN-BH). This study informs decision-makers that there is an innovation need for synergy between the audit committee and the internal control unit in achieving organizational goals. The internal control unit will malfunction if it is given excessive responsibility to control all lines of the organization without being accompanied by an awareness of tone at the top. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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