The Role of Internal Audit in Efforts to Improve PerformanceHigher Education Seen From the Perceptions of Students, Lecturers and Education Personnel

Abstract

This research aims to analyze the influence of internal auditors
In terms of improving the performance of tertiary institutions at Doktor
Husni Ingratubun University, Papua, in terms of the perceptions of
lecturers, educational staff and students, internal audit has a very
important role in encouraging the progress of a tertiary institution
because internal audit is used to carry out management as a controlling
function, which can help management to evaluate the control system by
pointing out weaknesses in internal control. This research uses multiple
linear regression analysis with a sample of 36 respondent. The data
collection method uses a questionnaire consisting of 31 statements. The
results of the research show that internal audit has a significant effect
on improving the performance of higher education institutions
Meanwhile, the perception of students, lecturers and educational staff
has a positive and significant influence on the implementation of good
university governance. This means that the role of internal auditors is
very important in encouraging progress and performance improvement
at Doktor Husni Ingratubun University, Papua, but the role of Internal
Audit is not one of them which is a determining factor in Improved
performance and implementation of good university governance, due to
many policies which must be considered from the internal side of the
University and compliance with Government policies