Title: Peran Mediasi Enterprise Risk Management Pada Pengaruh Good University Governance Terhadap Kinerja Perguruan Tinggi Di Surabaya
Authors: Melvie Paramitha
Affiliations: Program Doktor Ilmu Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
This study aims to determine the mediation role of enterprise risk management (ERM) on the effect of good university governance on performance. Good governance in the organization is expected to be able to support the achievement of optimal performance. Good governance will assist organizations in studying, observing, and evaluating the risks faced by organizations in the business environment where the organization is located. If the organization is able to properly manage the risks it faces, it can support the organization's performance.
This study uses a quantitative approach. This study uses a quantitative approach. The data collection method is a survey through a questionnaire for the variables of good university governance and ERM. Meanwhile, higher education performance uses higher education performance assessment scores issued by the Ministry of Education and Culture on August 18, 2020. The analytical method used in this research is Partial Least Squares (PLS). The research object used is a nonvocational higher education in Surabaya.
The results of this study indicate that good university governance has an effect on higher education performance (direct effect) without any mediating variables. When the ERM mediation variable is included in the test, good university governance has no effect on higher education performance. Good university governance has an influence on ERM and ERM has an influence on higher education performance. Thus, the main finding in this study is that ERM becomes a full mediation (indirect-only mediation) variable. The results of this study can be used as a discourse on the importance of the role of ERM in higher education in facing rapid changes and the demands of applicable regulations.
Keywords: higher education, enterprise risk management, good university governance, performance, full mediation
