Model Good University Governance Dalam Mendeteksi Fraud di Universitas yang Bersistem Blu

Abstract

Recently, the most university in Indonesia reforms become to the public service institutuions. However, BPK based on audit result in 2013, gave disclaimer opinion. It explained toward weakness in university governance and internal control of financial managing. Therefore, this study try to conduct a investigations toward them. This study performanced to analyse throught literature study about good university governance that based on theories, concepts, and regulations in Indonesia. Data was obtained by direct survey in field, and was used by interview technuiqe from management in state university that had status the public service institution. The result will explain some reasons that appeared internal control weakness, and drive to opportunity, rasionalization, and presure to members of management in state university to do fraud. Beside that, the study will obtain a model of good univerity governance that have ability a detection of fraud.