Factors Affecting Good University Governance: The Concept of Theoretical

Januri, Fitriani Saragih, Eka Nurmala Sari

Abstract: This paper aims to explain conceptually theories of factors that affect Good University Governance. The study of good financial management in college is pretty much done. The implementation of financial governance which in this temporary university is still so many variations. the successful implementation of the management system including financial governance is influenced by many things that can be grouped into two factors, namely internal factors, and external factors so that needs to be done in the deeper assessment of the role of these two factors to the successful implementation of good financial management in universities. In order to realize good university governance, universities are expected to make various improvement efforts to improve transparency and public accountability, so many factors influence: organizational culture, management competence, organizational commitment, leadership, audit effectiveness internal, and application of the accounting system.

Keywords: Good University Governance, accounting system, Financial management