Abstract

Objective - This paper examines the influence of Good University Governance ('GUG') on Human Capital ('HC') and Quality, as well as the influence of CUG on HC through the use of Quality . Methodology/Technique - This research uses an explanatory survey design. The data was collected by visiting state and private universities in Indonesia that offer an S1 Accounting Study Program. Twenty cities were covered and responses to 70 questionnaires were processed. The influence of GUG on HC was analysed using a Structural Equation Model (SEM). Findings - The study found that GUG has a significant positive effect on Quality and GUG has a significant positive effect on HC. However, the influence of Quality on HC and the indirect influence of GUG on HC through Quality were negatively significant. Overall, the total influence of GUG on HC was positively significant. Novelty - This study suggests that GUG improves HC and the Quality of services in Indonesian universities. However, improved quality of HC seems to lead to a deterioration in the quality of university services. Further, quality of services fails to mediate the influence of GUG on HC. Type of Paper: Empirical Keywords: Good University Governance; Human Capital; Quality; S1 Accounting Study Program; Universities; Indonesia. JEL Classification: O15, I23, J24.

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