The Role of the Internal Control System and Higher Education Commitment In Creating Good University Governance
Meidy Santje Selvy Kantohe, Frida Magda Sumual

Accounting Department, Faculty of Economics and Business, Manado State University

Abstract

This study examines the role of the Internal Control System and the commitment of the leadership of the Manado State University (Unima) in realizing Good University Governance (GUG), specifically exploring the idea of Unima governance through the perception of lecturers as the spearhead of the mover in higher education. GUG refers to the guidelines for governance of the Indonesian public sector and the Code of Conduct for the Core Values of the State Civil Service Agency. The population in this study were all Unima lecturers as many as 762 people. Sampling in this study using purposive sampling technique. The data collected in this study were then analyzed using descriptive and inferential statistical analysis. Inferential data in this study was conducted to test the hypothesis by using the SmartPLS program. The hypotheses tested were the effect of the internal control system on the GUG and the effect of higher education commitments on the GUG.

Keywords: Internal Control System, Higher Education Commitment, Good University Governance

Topic: Solidarity, Partnership, and Culture