Integration of SDGs and Good University Governance as Predictors of Perceived HR Performance Audit Ef-fectiveness

Siti Mursidah; Moh Khoiruddin; Lidiadni Septantri

doi:10.26737/jtmb.v12i2.9700

Integration of SDGs and Good University Governance as Predictors of Perceived HR Performance Audit Ef-fectiveness

Siti Mursidah, Moh Khoiruddin, Lidiadni Septantri

Abstract

Human resource performance audits in universities often focus on administrative compliance, although employees experience performance systems through fairness, learning, well-being, and institutional purpose. This study examines the relationships of Sustainable Development Goals (SDGs) integration and Good University Governance (GUG) with the effectiveness of human resource performance audits at Universitas Negeri Semarang. An explanatory survey was conducted using 185 employee responses. Composite scores for SDG integration, GUG principles, and audit effectiveness were analyzed through multiple linear regression. The model was significant and explained a substantial proportion of the variation in audit effectiveness. SDG integration was positively associated with audit effectiveness, while GUG showed a considerably stronger association. These findings show that sustainability broadens audit content by including competence development, inclusion, decent work, employee well-being, workload, and environmentally responsible behaviour. Governance shapes whether these indicators are applied through transparent, accountable, independent, fair, and trusted procedures. The study contributes a two-component audit framework that separates sustainability-oriented assessment content from the governance process used to collect evidence, make decisions, deliver feedback, and monitor follow-up actions

Keywords

Good University Governance; Pendidikan Tinggi; Audit Kinerja Sumber Daya Manusia; Sustainable Development Goals

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References

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DOI: http://dx.doi.org/10.26737/jtmb.v12i2.9700

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