The Effect of Good University Governance on Financial Management Performance with Organizational Culture as an Intervening Variable at Sriwijaya Buddhist State College
Main Article Content
Abstract
This research uses organizational culture as an intervening variable at STABN Sriwijaya in order to examine the impact of good university governance (GUG) on financial management performance. The Sobel test and path analysis approaches are used in this quantitative research. The hypothesis is stated as follows: (a) H1 = GUG has a positive and significant impact on STABN Sriwijaya's financial management performance; (b) H2 = GUG has a positive and significant impact on STABN Sriwijaya's organizational culture; (c) H3 = Organizational culture has a positive and significant impact on STABN Sriwijaya's financial management performance; and (d) H4 = GUG has a positive and significant impact on STABN Sriwijaya's financial management performance through Organizational Culture. According to the research's findings, the Sobel test indicates that GUG has a positive and significant impact on financial management performance through organizational culture as an intervening variable. The computed z value of 4.78 is bigger than the z table value of 1.96. Meanwhile, from the path analysis, it can be seen that the coefficient value of GUG direct influence on Financial Management Performance is 0.336, and the coefficient value of GUG indirect influence on Financial Management Performance is 0.375. Because the direct relationship coefficient is smaller than the indirect relationship coefficient (0.336<0.375), it can be said that the relationship between GUG and Financial Management Performance is an indirect relationship because it is influenced by Organizational Culture as an intervening variable.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Abu Bader, S dan Jones, T. (2021). Statistical Mediation Analysis Using the Sobel Test and Hayes SPSS Process Macro Sobel. International Journal of Quantitative and Qualitative Research Method Vol. 9 (3) EA Journal.
Arikunto, Suharsimi (2012). Prosedur Penelitian. Jakarta: Rineke Cipta.
Arikunto, Suharsimi. (2013). Prosedur Penelitian: Suatu Pendekatan Praktik Cetakan ke-15. Jakarta: Rineka Cipta.
Fielden, John. (2008). Global Trends in University Governance. Education Working Paper Series. Washington DC: World Bank.
Indrajit, Eko dan Djokopranoto, R. (2006). Manajemen Perguruan Tinggi Modern. Yogyakarta: Andi Offset.
M. Anwar dan Pratolo. (2012). Penerapan Model Tata Kelola Keuangan Perguruan Tinggi Yang Baik Untuk Mewujudkan Good University Governance (Studi Pada PT Muhammadiyah se-Indonesia). Jurnal Akuntansi dan Investasi. UMY.
Ministry of Research and Technology of Indonesia. (2014). Modul Good University Governance. Jakarta: Direktorat Kelembagaan dan Kerjasama
Muhi, A.H. (2010). Implementasi Nilai-Nilai Good University Governance di Perguruan Tinggi. Bandung: UPI.
Muktiyanto, Ali. (2014). Pengaruh Good University Governance dan Strategi Terhadap Kinerja Perguruan Tinggi. Disertasi. Jakarta: Universitas Terbuka.
Organization for Economic Cooperation and Development (OECD). (2005). Guidelines for Quality Provision in Cross-Border Education. Paris: UNESCO.
Preacher, K. J., & Hayes, A. F. (2004). SPSS and SAS Procedures for Estimating Indirect Effects in Simple Meditation Models. Behavior Research Methods, Instruments, and Computers, 36(4). https://doi.org/10.3758/BF03206553
Ritonga, Mulkan. (2018). Pengaruh GUG dan Penggunaan Teknologi Informasi Terhadap Kinerja Perguruan Tinggi. Tesis. Medan: UMSU.
Rochaety, Ety. (2010). Metodologi Penelitian Bisnis Dengan Aplikasi SPSS Edisi Revisi. Bogor: Mitra Wacana Media.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sukirman dan Sari. (2012). Peran Internal Audit Dalam Upaya Mewujudkan Good University Governance. Semarang. Jurnal Dinamika Akuntansi Vol. 4 (1). UNNES.
Wahyudin, Agus. (2017). Hubungan Good University Governance Terhadap Kinerja Manajemen Keuangan Perguruan Tinggi. Jurnal Keuangan dan Perbankan Vol. 21 (1). UNNES.
Wijatno, S. (2009). Pengelolaan Perguruan Tinggi Secara Efisien, Efektif, dan Ekonomis. Jakarta: Salemba Empat
danielsoper.com. (2019). Sobel Test Calculator for the Siginificance of Mediation. Accessed on November 7 2023. https://www.danielsoper.com/statcalc/calculator.aspx?id=31
detik.com. (2014). Mantan Rektor Unsoed Jalani Sidang Perdana Terkait Kasus Korupsi. Web. Accessed on March 10 2023. https://news.detik.com/berita/d-2425363/mantan-rektor-unsoed-jalani-sidang-perdana-terkait-kasus-korupsi.
djkn.kemenkeu.go.id. (2018). Budaya Organisasi: Rambu-Rambu Dalam Mencapai Tujuan Organisasi. Web. Accessed on March 11 2023. https://www.djkn.kemenkeu.go.id/berita/baca/15316/Budaya-Organisasi-Rambu-Rambu-Dalam-Mencapai-Tujuan-Organisasi.html.
kompas.com. (2022). Kasus Suap Unila Bukan Korupsi Pertama di Lingkungan Perguruan Tinggi Tanah Air, Ini Faktanya. Web. Accessed on March 10 2023. https://nasional.kompas.com/read/2022/08/21/16103601/kasus-suap-unila-bukan-korupsi-pertama-di-lingkungan-perguruan-tinggi-tanah.