PENGARUH AUDIT INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP PELAKSANAAN GOOD GOVERNANCE (Studi pada Badan Layanan Umum Universitas Brawijaya Malang)

Abstract

The passage of Act 17 of 2003 and Act 1 of 2004 to the beginning of the government to reform the country 's financial management after the new order. From both these laws, the government sparked a renewal of a flexible financial management referred to the Public Service Agency. However, that model still created problems that made a loss for the state. Considering the above problems, the unit needed to implement good governance in order to improve performance and community service. Good corporate could be achieved through the role of internal audit and internal control. Therefore, this study aimed to examine the influence of internal audit and internal control to good governance either partially or simultaneously.

The research analysis unit was Public Service Agency of Brawijaya University with research samples of 109 people. The sampling method used purposive sampling with data collection techniques through questionnaires. This research was explanatory research through hypothesis testing. The results show that internal audit and internal control have positive and significant impact on good governance both partially and simultaneously, which indicate that both internal audit and internal control can enhance the creation of good governance.

Keywords: Internal Audit, Internal Control, Good Governance