Abstract
This study provides empirical evidence on the effectiveness of the Determinants of SPI (Internal Supervisory Unit) at all state universities in Indonesia. The sample of this study was 76 state universities with 174 observed respondents. Data was obtained using a simple random sampling technique and processed using structural equation modeling with a partial least square approach. This study found that Management Support proved to have a significant positive effect on SPI Effectiveness. SPI Involvement in Risk Management has also been proven to have a significant positive effect on SPI Effectiveness. In contrast, the transformational leadership style has been proven to have no significant positive effect on the effectiveness of SPI. In- depth interviews with respondents can complement future research to get a complete picture of the Effectiveness of SPI. Mixed method research can be considered for future research. In addition, triangulation of SPI Effectiveness performance data from the SPI perspective needs to be added to complement the research results related to SPI Effectiveness.
