PERAN SATUAN PENGAWASAN INTERNAL DAN DEWAN PENGAWAS TERHADAP TERWUJUDNYA GOOD UNIVERSITY GOVERNANCE DENGAN CONTROL ENVIRONMENT DAN AUDIT RISK SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERGURUAN TINGGI SATKER BADAN LAYANAN UMUM DIINDONESIA)

Abstract

This research intends to analyze the role Internal Audit and Board Of
Supervisors to reached Good University Governance, and analyze the role
Control Environment and Audit Risk in mediate their relationship to Good
University Governance. The object of this research is internal auditors and
Dewan Pengawas. This research was conducted to 60 Universities unit BLU in
Indonesia. Analyctical model which used for this research to Moderated
Regression Analysis (MRA). Based on research concluded that Internal Audit and
Board Of Supervisors could affect the Good University Governance. It can be
proven by the first and the fourth hypothesis. And then, control environment and
audit risk proved to mediate role Internal Audit and also role Board Of
Supervisors toward Good University Governance. It can be proven by the second,
third, fifth, and the sixth hypothesis.