Budget Governance Evidence In Indonesian Selected Universities

This study aims to identify the factors that influence budget governance in Indonesian universities. The research was conducted at 79 universities, and the participants included members of the academic community at various levels, including departments, programs, faculties, and the university as a whole. Confirmatory analysis was utilized to examine the factors proposed by the Organization for Economic Co-operation and Development (OECD), which are predictable, aligned, coherent, transparent and accessible, participation, accountability, budget execution, value for money, sustainability, and integrity. The findings reveal that all the examined indicators are significant; however, some inconsistencies were observed in predictable, participation, value for money, transparent and accessible, accountability, and integrity dimensions. This indicates that budget governance in Indonesian universities has not been fully achieved, and further improvements are required to enhance budgeting practices and overall governance effectiveness.