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Otonomi Keuangan Universitas Negeri Dan Ranking Universitas: Studi Di Indonesia
https://doi.org/10.22146/jgs.48864 Rumiyati Rumiyati(1*)
(1) Program Studi Akuntansi, Departemen Ekonomika dan Bisnis, Sekolah Vokasi, Universitas Gadjah Mada, Indonesia
(*) Corresponding Author
Abstract
Institusi pendidikan tinggi mendapatkan manfaat yang besar dari ranking universitas (Hemsley-Brown et.al., 2016). Efek dari ranking universitas membantu universitas menarik mahasiswa terbaik dan pendanaan penelitian (Wilkins dan Huisman 2012). Sedangkan penentuan ranking universitas di tingkat internasional memiliki bermacam-macam kriteria penilaian, salah satunya adalah jumlah publikasi riset yang terindeks Scopus. Saat ini Pemerintah Indonesia memberikan otonomi pengelolaan keuangan kepada institusi pendidikan tinggi. Apakah otonomi tersebut memiliki peran untuk meningkatkan ranking universitas melalui peningkatan jumlah riset yang terindeks Scopus? Penelitian ini menggunakan data dari 5 (lima) universitas negeri berbadan hukum, Universitas Gadjah Mada, Universitas Indonesia, Universitas Brawijaya, Universitas Padjajaran, dan Universitas Sumatera Utara. Hasil penelitian menunjukkan otonomi keuangan universitas berpengaruh positif terhadap ranking pada level 1% dan pengeluaran penelitian terhadap ranking universitas pada level 5%. Pengeluaran penelitian memediasi penuh (full mediating) hubungan antara otonomi keuangan universitas terhadap ranking universitas.
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DOI: https://doi.org/10.22146/jgs.48864
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