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.