[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-231520-105":59,"doc-detail-231520-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","innovation-on-university-governance-collaboration-between-audit-committee-and-internal-auditor","Innovation on University Governance - Collaboration Between Audit Committee and Internal Auditor","","Good university governance supports higher-education continuity and requires management innovation. This study investigates how the audit committee and the internal auditor collaborate to implement good university governance in state universities with legal entity status (PTN-BH) in the Java region. Using convenience sampling and multiple regression analysis, the findings show the audit committee significantly influences good university governance, while the internal control unit has no significant effect. Together, both units significantly affect governance outcomes, highlighting the need for synergy.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/innovation-on-university-governance-collaboration-between-audit-committee-and-internal-auditor/231520/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/innovation-on-university-governance-collaboration-between-audit-committee-and-internal-auditor/231520.png","ImageObject",300,407,{"name":92,"@type":93},"Cipher","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-19","2026-09-10",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",15,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the main focus of the study?","Question",{"text":113,"@type":114},"The study examines collaboration between the audit committee and the internal auditor in implementing good university governance in PTN-BH universities in Java.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How does the audit committee affect good university governance?",{"text":118,"@type":114},"Results indicate the audit committee significantly affects good university governance.",{"name":120,"@type":111,"acceptedAnswer":121},"Does the internal control unit affect good university governance?",{"text":122,"@type":114},"The internal control unit does not significantly affect good university governance when considered separately, but both audit committee and internal control unit jointly have a significant impact.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},231520,1789065745,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":41,"preview_page_count":4},687208528416,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","Innovation on University Governance:  \nCollaboration Between Audit Committee and Internal Auditor  \nDhini Suryandari¹, Retnoningrum Hidayah², Ratieh Widhiastuti³, Sukirman Sukirman⁴,  \nIma Nur Kayati⁵  \n{[dhini.surya@mail.unnes.ac.id](dhini.surya@mail.unnes.ac.id1)[1](dhini.surya@mail.unnes.ac.id1), [retnoningrum.hidayah@mail.unnes.ac.id](retnoningrum.hidayah@mail.unnes.ac.id2)[2](retnoningrum.hidayah@mail.unnes.ac.id2),  \n[ratieh.widhiastuti@mail.unnes.ac.id](ratieh.widhiastuti@mail.unnes.ac.id3)[3](ratieh.widhiastuti@mail.unnes.ac.id3), [sukirman3002@mail.unnes.ac.id](sukirman3002@mail.unnes.ac.id4)[4](sukirman3002@mail.unnes.ac.id4), [ima@mail.unnes.ac.id](ima@mail.unnes.ac.id5 })[5](ima@mail.unnes.ac.id5 })[ }](ima@mail.unnes.ac.id5 })  \nUniversitas Negeri Semarang, Indonesia 1, 2, 3, 4, 5  \nAbstract. Good governance is an important thing for business continuity. Hence, higher  \neducation needs to make innovation in management process. This study examines the  \ncollaboration between audit committee's and internal auditor in implementing good  \nuniversity governance. The population uses a legal entity of a university (PTN-BH) in the  \nJava region. This research used convenience sampling as the technique sampling. In  \naddition, this research used a multiple regression technique. The results showed that the  \naudit committee affected good university governance. On the other hand, the internal  \ncontrol unit does not affect good university governance. Simultaneously, the audit  \ncommittee and the internal control unit significantly affect good university governance.  \nResearch is limited to state universities with legal entities (PTN-BH) . This study informs  \ndecision-makers that there is an innovation need for synergy between the audit  \ncommittee and the internal control unit in achieving organizational goals. The internal  \ncontrol unit will malfunction if it is given excessive responsibility to control all lines of  \nthe organization without being accompanied by an awareness of tone at the top.  \nKeywords: Audit Committee, Internal Control, Good University Governance  \n1 Introduction  \nSince 2012, Indonesia has changed its higher education management pattern. The changes are divided into three categories: PTNs with general financial management, PTNs with public service agency management, and PTNs with legal entity management. Universities are considered independent and great if the PTN has been able to become a legal entity university (PTN BH) . Therefore, every university is competing to achieve it. The fifteen (15) universities that have obtained legal status include the Institute Teknologi Bandung, Institute Pertanian Bogor, Universitas Gajah Mada, Universitas Indonesia, Universitas pendidakan Indonesia, Universitas Sumatera Utara, Universitas Airlangga, Universitas Padjadjaran, Universitas Diponegoro, Universitas Hasanudin, Institute Teknologi Sepuluh November, Universitas Sebelas Maret, Universitas Brawijaya, Universitas Negeri Malang, and Universitas Andalas.  \nGood university governance (GUG) is a management condition of a university that puts forward the principles of good governance by adapting them according to the character of the values it adheres to the application of aspects of transparency in every line, the organization holds the principle of accountability, upholding the element of responsibility, ensuring independence in every implementation, and applying the principle of justice. The principles of  \nICE-BEES 2022, August 09-10, Semarang, Indonesia Copyright © 2023 EAI  \nDOI 10.4108/eai.9-8-2022.2338628  \ngood governance are the application of transparency in every line, the organization holds the principle of accountability, upholding the element of responsibility, ensuring independence in every implementation, and applying the principle of justice [1] . The implementation of these principles is very important. There are three aspects to realizing good governance, including aspects of supervision, aspe","cbCaik1MTEa2sUwQ","https://ap.wps.com/l/cbCaik1MTEa2sUwQ","pdf",762396,12,"English","# Introduction\n## Background and context\n## Good university governance principles\n## Internal supervision and internal control","[{\"question\":\"What is the main focus of the study?\",\"answer\":\"The study examines collaboration between the audit committee and the internal auditor in implementing good university governance in PTN-BH universities in Java.\"},{\"question\":\"How does the audit committee affect good university governance?\",\"answer\":\"Results indicate the audit committee significantly affects good university governance.\"},{\"question\":\"Does the internal control unit affect good university governance?\",\"answer\":\"The internal control unit does not significantly affect good university governance when considered separately, but both audit committee and internal control unit jointly have a significant impact.\"}]","Innovation on University Governance - Collaboration Between Audit Committee and Internal Auditor | PDF"]