ANALISIS PERAN AUDIT INTERNAL TERHADAP GOOD UNIVERSITY GOVERNANCE PADA UNIVERSITAS NAHDLATUL ULAMA SIDOARJO

Penelitian ini bertujuan untuk mengetahui Peran Audit Internal Terhadap Good University Governance pada Universitas Nahdlatul Ulama Sidoarjo sudah sesuai dengan Peraturan Undang-undang nomor 12 tahun 2012 Tentang
PENDIDIKAN TINGGI dan Peraturan PERMENRISTEKDIKTI Nomor 62
TahuN 2016 Tentang SPM PT. Jenis Penelitiaan ini adalah kualitatif, subjek pada penelitian ini adalah Kepala dan Staff Badan Penjamin Mutu (BPM). Objek yang diteliti mengenai Peran Audit Internal Terhadap Good University Governance pada Universitas Nahdlatul Ulama Sidoarjo, untuk mengetahui Peran Audit Internal Terhadap Good University Governance pada Universitas Nahdlatul Ulama Sidoarjo sudah sesuai aturan, maka dilakukan wawancara terhadap subjek
penelitian. Untuk menguji hipotesis awal dengan hasil wawancara sehingga didapat hasil penelitian BPM Universitas Nahdlatul Ulama Sidoarjo telah melakukan Audit Internal yang mengaudit mutu atau penjamin mutu.yang dibuktikan dengan hasil Audit Mutu Internal Program studi yang ada di Universitas Nahdlatul Ulama Sidoarjo dan valid dalam hasil wawancara juga dari viii kepala dan staff Badan Penjamin Mutu (BPM). Peneliti juga menyimpulkan bahwa penerapan Good University Governance pada Universitas Nahdlatul
Ulama Sidoarjo sudah melakukan dengan baik dan signifikan untuk kategori prinsip Tanggung Jawab, Kemandirian, dan Keadilan , untuk kategori prinsip Akuntabilitas dan Transparansi masih belum signifikan. Adapun alasan peneliti
menyebutkan masih belum signifikasi dalam transparan karena kritertia transparansi yang sebenarnya harus up to date, walaupun BPM sudah melakukan transparansi dalam kriteria Good University Governance yang disebutkan dalam wawancara peneliti, namun ada juga yang belum terupdate dalam website. Adapun Alasan untuk akuntabilitasnya juga belum signifikasi yaitu masih belum ada nya survei kepuasan kerja sama dan data yang belum di update ke website.
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This research aims to determine the role of internal audit in good university governance at Nahdlatul Ulama Sidoarjo University in accordance with Law Number 12 of 2012 concerning HIGHER EDUCATION and PERMENRISTEKDIKTI Regulation Number 62 of 2016 concerning SPM PT. This type of research is qualitative, the subjects of this research are the Head and Staff of the Quality Assurance Agency (BPM). The object studied was the role of internal audit in good university governance at Nahdlatul Ulama University, Sidoarjo. To find out whether the role of internal audit in good university
governance at Nahdlatul Ulama University in Sidoarjo was in accordance with the regulations, interviews were conducted with the research subjects. To test the initial hypothesis with the results of interviews so that research results can be obtained, BPM Nahdlatul Ulama University Sidoarjo has carried out an Internal Audit which audits quality or quality assurance. This is proven by the results of the Internal Quality Audit of study programs at Nahdlatul Ulama University Sidoarjo and is valid in the interview results as well as from head and staff of the x Quality Assurance Agency (BPM). Researchers also concluded that the implementation of Good University Governance at Nahdlatul Ulama University Sidoarjo has done well and significantly in the categories of Responsibility, Independence and Justice principles, but in the categories of Accountability and
Transparency principles it is still not significant. The reason the researcher stated that there is still no significance in transparency is because the actual transparency criteria must be up to date, even though BPM has carried out transparency in the Good University Governance criteria mentioned in the researcher's interview,
there are also things that have not been updated on the website. The reason for accountability is also not yet significant, namely that there is still no cooperation
satisfaction survey and the data has not been updated on the website.