| Issue |
E3S Web Conf.
Volume 317, 2021
The 6th International Conference on Energy, Environment, Epidemiology, and Information System (ICENIS 2021)
|
|
|---|---|---|
| Article Number | 05016 | |
| Number of page(s) | 7 | |
| Section | Information System Management and Environment | |
| DOI | https://doi.org/10.1051/e3sconf/202131705016 | |
| Published online | 05 November 2021 | |
Environmental Control, Internal Auditor and Good University Governance
1 Faculty of Economics, Universitas Negeri Semarang, Indonesia
2 Internal Control Unit, Universitas Negeri Semarang, Indonesia
3 PT. Asuransi Kredit Indonesia (ASKRINDO) Cabang Semarang, Indonesia
* Corresponding author: sukirman3002@mail.unnes.ac.id
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.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.