Teaching performance at private universities in Medan City: Analysis of factors affecting university governance

The purpose of this research is to find out what factors influence the performance tertiary institutions in obtaining accreditation. A structural Equation Model (SEM) used for data analysis. processing tool buying and selling model study uses Partial Least Squares (PLS). design causal variables are private universities governance, funding, internal audit, participation budgeting risk management. results show that audit has an impact on university governance. Budget management have a positive effect good governance while financing negative performance. Empirical evidence analyzes at Medan City.