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This study examines the effects of implementing an internal control system, an accounting information system, and managerial commitment to financial accountability on the performance of private higher education institutions. The object of this research is a private university under the Regional Higher Education Service Institute. The population of private higher education institutions in the LLDikti IV area consists of 480 higher education institutions, while the sample used in the study comprises 219 institutions, with data from 108 institutions being analyzed. Data were collected by distributing Likert scale questionnaires to the leaders of private higher education institutions in LLDikti IV. Three equation models were tested for applicability using Chi-Square, RMSEA, and GFI. The study results showed positive and significant effects of accounting information systems and financial accountability. Moreover, organizational commitment has a positive and significant impact on higher education performance. The findings demonstrate the importance of financial accountability and an internal control system in enhancing the performance of higher education institutions. Received: 7 April 2024 / Accepted: 24 August 2024 / Published: 05 September 2024
Suhendro et al. (Thu,) studied this question.