No abstract

University has the main task to develop science and technology to increase Indonesian competitiveness in the world. Researchers conduct the study based on the condition that the university governance and intellectual capital are not optimal to help achieve the expected performance at universities in Indonesia. The study aims to examine the influence of the Good University Governance and Intellectual Capital toward Performance in State-Owned Universities-Legal Entity (SU-LE) and State-Owned Universities-Public Service Agency (SU-PSA) in Indonesia. Researchers use quantitative methods and questionnaire instruments to collect data. The study concludes that good university governance and intellectual capital each positively and significantly influence SU-LE and SU-PSA performance in Indonesia. Moreover, good university governance has a positive and significant influence on the intellectual capital of SU-LE and SU-PSA in Indonesia.   Received: 26 October 2020 / Accepted: 12 December 2020 / Published: 17 January 2021

Indonesia has recently witnessed a development in accounting information system with the inrtroduction of computer-assisted mechanism. The Audit Board (BPK) while implementing the e-Audit system, aimed at reducing conflicts between auditors and state bureaucrats. This study is based on the phenomenon that occurred regarding the low quality of the e-audit system in several agencies, like government agencies, and private institutions. The study aims to analyze the extent to which auditor's competencies can help in successful implementation of the e-Audit system. The study used a sample of 380 BPK Auditors through random sampling using a questionnaire. The data was analyzed through statistical descriptive analysis and structural equation modeling techniques. The results provide empirical evidence that Auditor Competence in Using Information Technology has a significant positive influence on the success of the e-Audit System Implementation.

Universities obtain a lot of pressure from stakeholders to manage risk to achieve better performance. The enterprise risk management implementation and internal audit quality conditions are not optimal to help the university reach the performance target. This study aims to examine the influence of the enterprise risk management implementation and internal audit quality toward the performance of State-Owned Universities-Legal Entity and State-Owned Universities-Public Service Agency in Indonesia. Researchers use explanatory study and questionnaire instruments to collect data. The study concludes that the enterprise risk management implementation and the internal audit quality have a positive and significant influence on the Performance of State-Owned Universities-Legal Entity and State-Owned Universities-Public Service Agency in Indonesia. Improving university performance requires an effective enterprise risk management implementation and internal audit quality.