文章基本信息

标题：Environmental Control, Internal Auditor and Good University Governance
本地全文：下载
作者：Sukirman Sukirman ; Retnoningrum Hidayah ; Dhini Suryandari 等
期刊名称：E3S Web of Conferences
印刷版ISSN：2267-1242
电子版ISSN：2267-1242
出版年度：2021
卷号：317
页码：1-7
DOI：10.1051/e3sconf/202131705016
语种：English
出版社：EDP Sciences
摘要：The Environmental control is essential for the achievement of organizational goals. Environmental control includes a management system, human resources, and information system. Hence, this research aims to examine the effect of an internal auditor and environmental control on good university governance. In addition, this research examines the role of the internal auditor on environmental control. The research sample technique used convenience sampling with a total sample of 121 respondents. This study uses primary data. The hypothesis test uses WarpPLS 7. The results show that internal auditor and environmental control affect good university governance. Furthermore, this study proves that the internal auditor could play a significant role in encouraging environmental control to run well and achieve the institution’s goal. Therefore, all organizations should improve the effectiveness of internal auditors. Future research is expected to add moderating variables like organization commitment.