Analisis Peran SPI di PTN Satker, BLU, dan PTNBH dalam Mendukung Akuntabilitas Kampus: Sebuah Studi Komparatif

Abstract

This study aims to analyze the role of the Internal Audit Unit (Satuan Pengawasan Internal/SPI) in supporting the accountability of public universities in Indonesia based on differences in institutional status, namely Public Universities under the Work Unit scheme (PTN Satker), Public Universities with Public Service Agency status (PTN BLU), and Legal Entity Public Universities (PTNBH). This study employs a qualitative approach through a document-based analysis of regulations, institutional guidelines, and governance documents related to the Internal Audit Unit (SPI) in PTN Satker, PTN BLU, and PTNBH.. Data were obtained from higher education regulations, financial management policies, institutional guidelines for internal audit units, and relevant university governance documents. The analysis was conducted through content analysis and thematic analysis to identify differences in the mandate, institutional positioning, and supervisory orientation of SPI across the three types of public universities. The findings indicate that the role of SPI is structurally shaped by the institutional design of the university. In PTN Satker, SPI primarily functions as an instrument of administrative compliance within the state financial accountability regime. In PTN BLU, SPI occupies a hybrid position between compliance-based supervision and performance evaluation due to financial management flexibility that is not fully accompanied by a clearly defined mandate. Meanwhile, in PTNBH, SPI is positioned as an integral component of the internal governance system with an institutional assurance function. These findings suggest that university accountability is fragmented according to institutional status. This study contributes to the literature on higher education governance by offering a contextual and institutionally grounded conceptual mapping of the role of SPI.