Electronic Theses and Dissertation

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai “pengaruh kinerja satuan pengawasan internal, budaya organisasi, dan komitmen organisasi terhadap pelaksanaan sistem pengendalian internal dalam upaya mewujudkan good governance pada lembaga layanan pendidikan tinggi”. hasil penelitian ini dapat berguna bagi kementerian pendidikan dan kebudayaan khususnya pada lembaga layanan pendidikan tinggi. metode penelitian yang digunakan adalah analisis verifikatif. pengumpulan data yang digunakan adalah dengan penyebaran kuesioner, teknik sampling menggunakan non probability sampling. pengumpulan data dilaksanakan pada tahun 2020. teknik analisis data menggunakan analisis jalur (path analysis). hasil penelitian menunjukkan bahwa kinerja satuan pengawasan internal berpengaruh terhadap sistem pengendalian internal, budaya organisasi berpengaruh terhadap sistem pengendalian internal, komitmen organisasi berpengaruh terhadap sistem pengendalian internal, sistem pengendalian internal berpengaruh terhadap good governance, kinerja satuan pengawasan internal berpengaruh dalam mewujudkan good governance melalui sistem pengendalian internal, budaya organisasi berpengaruh dalam mewujudkan good governance melalui sistem pengendalian internal, dan komitmen organisasi berpengaruh dalam mewujudkan good governance melalui sistem pengendalian internal. kata kunci: kinerja satuan pengawasan internal, budaya organisasi, komitmen organisasi, sistem pengendalian internal, good governance

This study aims to obtain empirical evidence regarding "The Influence of Internal Control Unit Performance, Organizational Culture, and Organizational Commitment to the Implementation of the Internal Control Systems in Efforts to Realize Good Governance in Lembaga Layanan Pendidikan Tinggi". The results of this study can be useful for Kementerian Pendidikan dan Kebudayaan, especially in Lembaga Layanan Pendidikan Tinggi. The research method used is verification analysis. The data collection used is by distributing questionnaires, the sampling technique uses non-probability sampling. Data collection was carried out in 2020. The data analysis technique used path analysis. The results show that the performance of the internal control unit affects the internal control system, organizational culture affects the internal control system, organizational commitment affects the internal control system, the internal control system affects good governance, the performance of the internal control unit influences the realization of good governance through the control system. internally, organizational culture is influential in realizing good governance through the internal control system, and organizational commitment is influential in realizing good governance through the internal control system. Keyword: performance of the internal control unit, organizational culture, organizational commitment, internal control system, good governance