Skripsi

PENGARUH KEBERANIAN MORAL DAN MODAL PSIKOLOGIS TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN BUDAYA ETIS SEBAGAI VARIABEL MODERASI PADA SATUAN PENGAWAS INTERNAL PTN BLU DI INDONESIA

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This research is designed to analyze the impact of moral courage and psychological capital on internal audit effectiveness, as well as to assess the moderating role of ethical culture within the Internal Audit Units of Public Service Agency State Universities (SPI PTN BLU) in Indonesia. The research is grounded in the essential function of internal auditors in upholding good governance, transparency, and accountability in state universities endowed with financial management autonomy. Primary data were collected through questionnaires distributed to members of the Internal Audit Units across 53 PTN BLU institutions, yielding a total of 184 respondents. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) via SmartPLS 4. The results show that moral courage exerts a positive and significant effect on internal audit effectiveness, indicating that auditors with strong integrity and moral steadfastness are better equipped to conduct objective and high-quality audits. Psychological capital also shows a positive and significant influence on internal audit effectiveness, suggesting that self-efficacy, optimism, hope, and resilience enhance auditors’ performance. Meanwhile, ethical culture does not moderate the relationship between moral courage and internal audit effectiveness; however, it significantly moderates the relationship between psychological capital and internal audit effectiveness. This implies that an ethically oriented work environment strengthens the positive impact of psychological capital on audit effectiveness. Overall, the results strengthen the Social Cognitive Theory, which emphasizes the importance of interactions between personal and environmental factors in shaping individual behavior. This research is expected to contribute to the development of accounting science, particularly in public-sector internal auditing, and serve as a reference for strengthening ethical culture and enhancing auditor capacity within SPI units in PTN BLU institutions.

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Detail Information

Series Title

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Call Number

T1889422025

Publisher

Palembang : Prodi Magister Ilmu Akuntansi, Fakultas Hukum Universitas Sriwijaya., 2025

Collation

xxxi, 140 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Auditing Internal
Prodi Magister Ilmu Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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