Persepsi Auditee Terhadap Peran Internal Audit Sebagai Divisi Baru Dalam Upaya Mewujudkan Good University Governance (Studi Kasus PtS XYZ Di Semarang)

This study aims to determine the auditee's perception of the role of internal audit at PTS XZY in Semarang as a new division. The results of this study can be used as evaluation material in increasing the role of internal audit in a university. This study uses a qualitative research method with a case study approach. The data collection methods used in this research are interviews, observation and documentation. The result of this study is that the auditee's perception of Internal Audit at PTS XYZ as a new division has a positive impact on financial governance in the Unit, Bureau, or faculty, although there are still activities that have not been implemented. This is supported by the statement of 75% of respondents who think that the role of internal audit at PTS XYZ is as consulting because it is able to provide recommendations to auditees on audit findings, although there are 25% of respondents who think that internal audit is currently unable to provide solutions and only tends to blame just. Keywords : Auditee's Perception, Internal Audit Rol

The Driven Factor of Whistlelower’s Intention Using Whistleblowing Systems

Abstract— Fraud cases which have become a global issue mostly arise due to fraud by key personnel within the organization, and fraud cases are open due to the role of internal whistleblowers. Higher education is believed to be the guardian of the truth, but there is a lack of a system to channel the truth within. Therefore, it is needed to develop whistleblowing system. However even if there is such a system, the reluctance of a person to use the system is still a problem. Having said that, this research focused on the driven factor of Whistleblower’s Intention. The research data is processed by regression analytic method to find the relation among six factors that drive the intention of the whistleblower to use the system. The research found that locus of control, legal protection and perceived seriousness of violation have positive effect on whistleblower's intention to use whistleblowing systems