The Influence of Internal Control Systems on Good University Governance: The Moderating Role of Human Resource Performance at LP3I College Banda Aceh

Abstract

This study examines the influence of the Internal Control System (ICS) on the implementation of Good University Governance (GUG), with Human Resource Performance (HRP) as a moderating variable at LP3I College Banda Aceh. Employing a quantitative approach, data were collected from 47 lecturers and administrative staff. The analysis utilized Partial Least Squares - Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The structural model evaluation indicated good model fit (SRMR = 0.074) and moderate predictive relevance (Q² = 0.312). The findings prove that ICS has a positive and significant effect on GUG (β = 0.361; p < 0.05). Furthermore, HRP significantly and positively moderates the relationship between ICS and GUG (β = 0.248; p < 0.05), indicating that the influence of ICS on GUG strengthens as HR performance increases. This research confirms that the synergy between robust internal controls and superior HR capabilities is a strategic formula for achieving accountable and transparent university governance.