The Influence of Enterprise Risk Management Implementation and Internal Audit Quality on Universities’ Performance in Indonesia

Abstract

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.