Pengaruh Good University Governance dan Pengendalian Internal Terhadap Kinerja Keuangan STIKES Rumah Sakit Dustira Cimahi
DOI:
https://doi.org/10.62710/n6r2v436Keywords:
Good University Governance, Kinerja Keuangan , Pengendalian InternalAbstract
Penelitian ini dilakukan pada STIKes Rumah Sakit Dustira Cimahi. Tujuan penelitian ini adalah untuk melihat pengaruh Good University Governance dan pengendalian internal terhadap kinerja keuangan STIKes Rumah Sakit Dustira Cimahi. Populasi pada penelitian ini adalah semua Wakil Ketua, Ketua Prodi, Sekretaris Prodi STIKes RS Dustira dan Kepala Bagian yang bertugas di kantor Ketua STIKes RS Dustira Cimahi periode Mei-Juni 2024, yang berjumlah 34 orang. Teknik pengambilan sampel menggunakan teknik total sampling atau sampling jenuh. Desain penelitian menggunakan metode penelitian campuran (mixed methods). Metode analisis menggunakan analisis regresi linear berganda. Berdasarkan hasil penelitian menunjukkan good university governance memiliki pengaruh yang signifikan terhadap kinerja perguruan tinggi. Hal ini dibuktikan dengan nilai t-statistik > t-tabel dan p-value < 0,05. Sedangkan sistem pengendalian internal tidak berpengaruh secara signifikan terhadap kinerja perguruan tinggi. Hal ini dibuktikan dengan nilai t-statistik < t-tabel dan p-value > 0,05
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