Faktor-Faktor Utama Good University Governance pada Program Studi Akuntansi di Indonesia

Muktiyanto, Ali and Rossieta, Hilda and Hermawan, Ancella A. (2014) Faktor-Faktor Utama Good University Governance pada Program Studi Akuntansi di Indonesia. In: Seminar Nasional UT 2014, 23 Oktober 2014, Universitas Terbuka Convention Center (UTCC).

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Abstract

This study aims to develop a GUG main factors of previous studies. First, the need to involve the formulation of the vision, mission, and purpose of the college is based on the moral and ethical high in GUG build (AWI / MCI Program, 2010; Indrajit and Djokopranoto, 2006). Secondly, GUG’s Guidlines in various OECD member countries stressed how important the role of governance structure and credibility in the implementation of the principles of GUG (Henard and Mitterle, 2010). Third, the existence of the main principles GUG known that fairness, responsiveness, accountability, transparency, and autonomy of universities (World Bank, OECD, UNDP, AWI / MCI Program, 2010; Henard and Mitterle, 2010; Indrajit and Djokopranoto 2006 ). Furthermore, these dimensions were tested to find the main factors GUG. This study used an explanatory design and processed using Structural Equation Model approach. The test results showed that the study variables showed good validity and. The results of the study illustrate the change in the composition of the major factors that is known GUG become Fairness, Responsibility, Governance Structure, and Accountability. Other variables such as vision-mission, transparency, autonomy, credibility, and ethics can not be proven by this study because it does not meet the criteria of reliability. This may be because of the data that is dominated by Accounting Studies Program of private universites taht the most accredited C. It is possible other variables that are not proven in this study because in principle these variables has been absorbed by the four variables that have been proven. The study provides recommendations for further research with the data partitioned state and private universities and ensure the status of state and private universities distinction is still relevant in the determination of the main factors GUG.

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