Analysis of The Implementation of The Good University Governance Model on The Performance of Higher Education Service Agency General (BLU) Based on COSO Theory

Abstract

This study aims to determine the effect of the implementation of Good University Governance on organizational performance and the effect of the implementation of Good University Governance on organizational performance moderated by COSO theory. The research time was conducted from February to November 2024. The population in this study was PTN-BLU in North Sumatra and its surroundings based on the researcher's ability to conduct field surveys. The samples entered and used in this study were several PTN-BLU that were willing to be research objects in the regions of North Sumatra, West Sumatra, Aceh, Riau, and Bengkulu. The sampling technique for this study was simple random sampling, which considered the resources and willingness of prospective respondents. Respondents in this study came from 8 PTN-BLU, namely from Medan State University, North Sumatra State Islamic University, Medan State Polytechnic, Medan Health Polytechnic, Teuku Umar University, Bengkalis State Polytechnic, Bengkulu University, and Padang State Polytechnic. Respondents' positions in PTN-BLU are SPI Team, Employees and Lecturers. This study uses path analysis with PLS as a data processing tool. The results of this study show that the Implementation of Good University Governance affects Organizational Performance in PTN-BLU and COSO Theory can moderate the Implementation of Good University Governance which affects Organizational Performance in PTN-BLU.