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Abstract
The research was aimed to examine and obtain empirical evidence of the influence from role of internal control unit and controling system internal to achievement of Good University Governance in College with state in Bengkulu City. The data was collect from questioner that direclty spread to the all responden. The result of this study explained that role of internal control units and controlling system internal has positively significance influence to achievement of Good University Governance.
Keywords : Internal control unit, controlling system internal
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References
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- Coso. 2012. Internal Control – Integrated Framework. Post Public Exposure Version.
- Ghozali, Imam. 2011. Structural Equation Modelling Metode Alternatif dengan Pertial Least Square.Edisi 3. Semarang :Badan Penerbit Universitas Diponegoro.
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- Sawyer, Lawrence B., Mortimer A Dittenhofer, James H Scheinder. 2010. Intern Auditing. Jakarta: Salemba Empat
- Tugiman, Hiro.1997. Standar Profesional Audit Internal. Yogyakarta: Kanisius.
- Untari. 2015. Pengaruh Peran Satuan Pengawasan Intern (SPI) dan Penerapan Internal Control Terhadap Pencapaian Good University Governance (GUG).Jakarta.
- Wijatno, Serian. 2009. Pengelolaan Perguruan Tinggi secara efisien, efektif dan Ekonomis untuk Meningkatkan Penyelenggaraan Pendidikan dan Mutu Lulusan. Jakarta : Salemba Empat.
- Zarkasyi. Moh. Wahyudin. 2008. Good Corporate Governance Pada Badab Usaha Manufaktur, Perbankan Dan Jasa Keuangan Lainnya. Bandung: Alfabet.
References
Cooper, Donald R,& Schinder, Pamela S. 2012. Business Research Methods,12th edition. New York : McGraw-Hill.
Coso. 2012. Internal Control – Integrated Framework. Post Public Exposure Version.
Ghozali, Imam. 2011. Structural Equation Modelling Metode Alternatif dengan Pertial Least Square.Edisi 3. Semarang :Badan Penerbit Universitas Diponegoro.
Gusnardi. 2008. Internal Controls In Ensuring Good Corporate Governance In Financial Intitution. peneliti Dikti. Pekanbaru.
Peraturan Menteri Pendidikan Nasional Republik Indonesia Nomor 47 Tahun 2011, Tentang Satuan Pengawasan Intern Di Lingkungan Kementerian Pendidikan Nasional. Jakarta : Biro Hukum Dan Organisasi Kementerian Pendidikan Nasional
Puspitarini, Noviana Dyah, Sukirman, dan Indah Anisykurlillah. 2013. Peran Satuan Pengawasan Internal (SPI) Dalam Pencapaian Good University Governance (GUG) Pada Perguruan Tinggi Se-Jawa Yang Berstatus Pola Pengelolaan Keuangan Badan Layanan Umum (PK-BLU). Symposium Seminar Akuntansi (SNA). Manado.
Raharjo, Eko. 2007. Teori Agensi dan Teori Stewarship dalam perspektif akuntansi. Fokus Ekonomi, vol.2 No.1 Juni 2007: 37-46.ISSN: 1907-6304
Sawyer, Lawrence B., Mortimer A Dittenhofer, James H Scheinder. 2010. Intern Auditing. Jakarta: Salemba Empat
Tugiman, Hiro.1997. Standar Profesional Audit Internal. Yogyakarta: Kanisius.
Untari. 2015. Pengaruh Peran Satuan Pengawasan Intern (SPI) dan Penerapan Internal Control Terhadap Pencapaian Good University Governance (GUG).Jakarta.
Wijatno, Serian. 2009. Pengelolaan Perguruan Tinggi secara efisien, efektif dan Ekonomis untuk Meningkatkan Penyelenggaraan Pendidikan dan Mutu Lulusan. Jakarta : Salemba Empat.
Zarkasyi. Moh. Wahyudin. 2008. Good Corporate Governance Pada Badab Usaha Manufaktur, Perbankan Dan Jasa Keuangan Lainnya. Bandung: Alfabet.