PENGARUH INTERNAL CONTROL DAN INTERNAL AUDITOR TERHADAP AKUNTABILITAS DI UNIVERSITAS BRAWIJAYA (Studi pada Fakultas dan Program di Universitas Brawijaya yang telah di audit oleh Satuan Pengendalian Internal Universitas Brawijaya tahun 2012)

Abstract

Accountability is foundation of public service and university is one of public sector organization which is the main function is service. This is research focus an effect of internal control and internal auditor toward accountability in University of Brawijaya. Thus objective is internal control and internal control in forming accountability which is based on good governance. This research uses eight faculty and program in University of Brawijaya as research sample. The independent variable is internal control and internal auditor while dependent variable is accountability. Nonparametric research is used because the sample amount is small. Before nonparametric research, validity and reliability must be done. The research findings indicate, the both independent variable, internal control (represented by faculty and program which is already audited by Satuan Pengendalian Internal/SPI) and internal auditor (represented by SPI Universitas Brawijaya) must be built in order to create good university governance.

Keywords: Internal Control, Internal Auditor, Accountability.