Dhyah Setyorini's research provides empirical evidence regarding the determinants of the effectiveness of the Internal Supervisory Unit at all state universities in Indonesia. she used a sample of 76 state universities and 174 observed respondents, research data obtained through simple random sampling techniques and processed using structural equation modeling with a partial least square approach. The results showed that management support and SPI involvement in risk management had a significant positive effect on SPI effectiveness, while transformational leadership style did not show a significant positive effect.
The findings of this study provide important information about the factors that influence the effectiveness of SPI in Indonesian public universities. Dhyah suggested that future research be complemented by in-depth interviews with respondents to get a more complete picture, as well as considering the use of mixed methods. In addition, triangulation of SPI effectiveness performance data from the SPI perspective also needs to be added to complete the research results related to SPI effectiveness.
