Sebelas Maret International Conferences, The 2nd INCREDIBLE

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Evaluation of university performance based on good governance, internal control and organizational culture perspectives
Salman Alfarisy Totalia, Triyanto Triyanto, Budi Wahyono, Khresna Bayu Sangka

Building: Parallel Session 1
Room: C
Date: 2020-10-27 01:15 PM – 02:30 PM
Last modified: 2020-10-22


Currently, university performance plays an important role in measuring how organizational processes achieve and achieve their goals. It is not only measured by the calculation of budget absorption and use, but more on how the university optimizes the resources it gets. As the enforcement of good financial management that allows universities to allocate funding sources efficiently, transparently and responsibly. This study tried to investigate the relationship between the effectiveness of internal control unit - as legitimate university’s supervisory taskforce, and the role of organizational culture on implementing the principles of good university governance to achieve university’s performance. Examined five Indonesian state universities, this study employed a correlative study, in which the samples were selected through cluster sampling technique, and path analysis was used to analyze the data. The results of the study shown that the effectiveness of internal control has an indirect effect on the performance of universities through good university governance. Meanwhile, the organizational culture also has a significant effect on the performance of higher education institutions, both in a direct way and through the variables of good university governance. These findings indicate that universities need to pay serious attention to these two factors in order to improve their performance.

Keywords: University performance, Good University Governance, Internal Control, Organization Culture