The Role Of Independence And Effectiveness Of Internal Audit To Good University Governance

Purpose: This study aims at providing an empirical evidence of the effectiveness Internal Audit (IA) as a mediating variable in association IA independence and Good University Governance (GUG). Methodology/approach: A quantitative research using survey methods was carried out by applying Wrap PLS software for data processing. The primary were form questionnaires, which distributed to unit members from 58 state Islamic higher education institutions Indonesia. There are 107 questionnaires that accepted processed. Findings: results show does not influence GUG directly. However, proved capability relationship between GUG. auditors still unable fully maintain their independence. It happened because, apart being auditor, lecturers act auditees capacity educators. Practical implications: For policymakers, this can be used input or basis establishing new regulations, especially regarding Higher Education. State Education, provides recommendations need increase because it support achievement Originality/value: uses objects universities throughout model is different previous placing