Determinan Kinerja Perguruan Tinggi dikota Medan

Abstract

The purpose of this study is to analyze and examine the effect of internal control systems on good university governance, organizational commitment to good university governance, accounting information systems for good university governance, good university governance, there are performance of private universities, internal control systems on university performance, commitment organization on higher education performance, and testing the influence of the internal control system on higher education performance, organizational commitment to higher education performance, and internal control systems on the performance of private universities, accounting information systems on the performance of private universities, internal control systems on university performance through good university governance, organizational commitment to the performance of private universities through good university governance and accounting information systems on university performance through go od university governance. The research design used to test the hypothesis in this study is causal comparative (Causal- Comparative Research), the population of all universities in the city of Medan, a sample of 25 private universities in the city of Medan. Data collection techniques are how to arrange interview instruments, perform data triangulation. Interviews were carried out later and the data obtained were analyzed using statistical analysis. The data were processed using Smart PLS and NVIVO data processing tools. The results showed that SPI had an effect on GUG PTS, Organizational Commitment had an effect on GUG, SIA had an effect on GUG, SPI had no effect on PTS performance, organizational commitment had no effect on PTS performance, GUG had a positive effect on PTS performance, The influence of Internal Control Systems on PTS performance through good university governance. The Influence of Organizational Commitment on PTS Performance, through good university governance, the influence of SIA on the performance of PTS through good university governance.

Tujuan penelitian ini adalah Untuk menganalisis dan menguji pengaruh sistem pengendalian internal terhadap good university governance, Komitmen Organisasi terhadap good university governance, Sistem informasi akuntansi terhadap good university governance , good university governance terdapat kinerja perguruan tinggi swasta,sistem pengendalian Internal terhadap kinerja perguruan tinggi, komitmen organisasi terhadap kinerja perguruan tinggi, dan menguji pengaruh sistem pengendalian Internal terhadap kinerja perguruan tinggi, komitmen organisasi terhadap kinerja perguruan tinggi, dan sistem pengendalian internal terhadap kinerja perguruan tinggi swasta, sistem informasi akuntansi terhadapa kinerja perguruan tinggi swasta, sistem pengendalian internal terhadap kinerja perguruan tinggi melalui good university governance, komitmen organisasi terhadap kinerja perguruan tinggi swasta melalui good university governance dan sistem informasi akuntansi terhadap kinerja perguruan tinggi melalui good university governance. Desain Penelitian yang digunakan untuk menguji hipotesis dalam penelitian ini adalah kausal komparatif (Causal-Comparative Research),populasi seluruh universitas di kota medan, sampel 25 universitas swasta di kota medan. Teknik pengumpulan data cara menyusun instrumen wawancara, melakukan triangulasi data. Wawancara dilakukan kemudian dan data yang diperoleh di analisis dengan menggunakan analisis statistic, Data diolah menggunakan alat bantu pengolahan data Smart PLS dan Nvivo. Hasil penelitian menunjukkan bahwa SPI berpengaruh terhadap GUG PTS, Komitmen Organisasi berpengaruh terhadap GUG, SIA berpengaruh terhadap GUG, SPI tidak berpengaruh terhadap Kinerja PTS, komitmen organisasi tidak berpengaruh terhadap kinerja PTS, GUG berpengaruh positif terhadap Kinerja PTS, Pengaruh Sistem Pengendalian Internal terhadap Kinerja PTS melalui good university governance. Pengaruh Komitmen Organisasi terhadap Kinerja PTS , melalui good university governance, Pengaruh SIA terhadap kinerja PTS melalui good university governance