An Analysis of the Internal Control Department Role in Achieving Good University Governance with Leader Commitment as a Mediating Variable in State Islamic Universities in Indonesia
Objectives – The objectives of this research are a) to determine the association between variables: the role of the internal control department, the leadership commitment, and achievement of Good University Governance, b) to find out whether leader commitment could mediate association between the role of internal control department and achievement of GUG. The scope of the research is concentrated on state Islamic universities in Indonesia.
Methodology – This study used a mixed-methods approach to evaluate the model of the research. Firstly, the researcher used questionnaires to collect data and then analyzed it quantitatively using SmartPLS and Sobel Test. Secondly, anin-depth interview was held to get a deeper understanding of the research findings. The samples of this study are all members of the internal control department in state Islamic universities in Indonesia.
Findings – The study confirmed the significant association between all variables although some indicators did not support its variable (partially support). The result of Sobel test shows that leader commitment significantly mediates the association between the role of the internal control department and the achievement of good university governance.
Contribution – Prior researchers only confirmed the association between the role of the internal control department and the achievement of good university governance.So far, there has not been any study which analyses the role of leader commitment as a mediating variable between the role of the internal control department and the achievement of good university governance. However, leader commitment has an important part in achieving good university governance and applying it as a mediating variable could increase the role of the internal control department.