The Internal Audit Unit, Budgetary Participation, and Intellectual Capital Effect to Good University Governance through Internal Control

Rulyanti Susi Wardhani, Taufiq Marwa, Lukluk Fuadah, Saadah Siddik, Rita Martini, Ahmad Maulana, Nurkadina Novalia

2018

Abstract

This research aims to analyze the influence of internal audit unit, budgetary participation, intellectual capital (IC), on good university governance (GUG) through internal control at the Southern Sumatra State University. The number of universities studied was Sriwijaya University, Bangka Belitung University, Lampung University, Jambi University, Lampung State Polytechnic, Sriwijaya State Polytechnic, Bangka Belitung Manufacturing Polytechnic, Sumatra Technology Institute and Bengkulu University. The results showed that there was a direct influence of internal audit units, negatively and significant. The participation in budgeting and internal control has a positive and significant influence on GUG. However, IC does not directly affect GUG. The results for indirect influences indicate that the internal audit unit, participation in the budget and intellectual capital compilation of GUG through internal control.

Paper Citation

in Harvard Style

Susi Wardhani R., Marwa T., Fuadah L., Siddik S., Martini R., Maulana A. and Novalia N. (2018). The Internal Audit Unit, Budgetary Participation, and Intellectual Capital Effect to Good University Governance through Internal Control.In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC, ISBN 978-989-758-387-2, pages 546-554. DOI: 10.5220/0008442405460554

in Bibtex Style

@conference{seabc18,
author={Rulyanti Susi Wardhani and Taufiq Marwa and Lukluk Fuadah and Saadah Siddik and Rita Martini and Ahmad Maulana and Nurkadina Novalia},
title={The Internal Audit Unit, Budgetary Participation, and Intellectual Capital Effect to Good University Governance through Internal Control},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,},
year={2018},
pages={546-554},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008442405460554},
isbn={978-989-758-387-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,
TI - The Internal Audit Unit, Budgetary Participation, and Intellectual Capital Effect to Good University Governance through Internal Control
SN - 978-989-758-387-2
AU - Susi Wardhani R.
AU - Marwa T.
AU - Fuadah L.
AU - Siddik S.
AU - Martini R.
AU - Maulana A.
AU - Novalia N.
PY - 2018
SP - 546
EP - 554
DO - 10.5220/0008442405460554