KOMPETENSI AUDITOR DAN PENALARAN MORAL TERHADAP KUALITAS AUDIT INTERNAL DENGAN KONFLIK PERAN SEBAGAI MODERASI PADA SATUAN PENGAWAS INTERNAL UNIVERSITAS DI INDONESIA

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KOMPETENSI AUDITOR DAN PENALARAN MORAL TERHADAP KUALITAS AUDIT INTERNAL DENGAN KONFLIK PERAN SEBAGAI MODERASI PADA SATUAN PENGAWAS INTERNAL UNIVERSITAS DI INDONESIA

Widyastuti, Fitria Heny - Personal Name;

The purpose of this study is to analyze the influence of auditor competence and moral reasoning on internal audit quality, with role conflict as a moderating variable, within the Internal Audit Units (SPI) of State Universities (PTN) in Indonesia. A quantitative approach was used using a survey method through questionnaires distributed to the Heads, Secretaries, Members, and Staff of SPI in 26 Public Service Agency Universities (PTN-BLU) and 23 Legal Entity Universities (PTN-BH). From 251 questionnaires distributed, 177 were deemed valid for analysis. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach through SmartPLS 3. The results show that auditor competence has a positive and significant effect on internal audit quality, while moral reasoning has a negative yet significant effect on internal audit quality. Furthermore, role conflict has a negative and significant effect on internal audit quality but does not moderate the relationship between auditor competence or moral reasoning and internal audit quality. The findings highlight the critical necessity of enhancing internal auditors’ technical competence and professional ethical standards, as well as ensuring the effective management of role conflicts to preserve audit objectivity and integrity within state universities.

Availability

Central Library (Reference) T1896712025

T189671

Available but not for loan - Not for Loan

Detail Information

Series Title: -
Call Number: T1896712025
Publisher: Palembang : Prodi Magister Ilmu Akuntansi, Fakultas Hukum Universitas Sriwijaya., 2025
Collation: xx, 150 hlm.; ilus.; tab.; 29 cm.
Language: Indonesia
ISBN/ISSN: -
Classification: 657.450 7
Content Type: Text
Media Type: -
Carrier Type: -
Edition: -
Subject(s): Auditing Internal
Prodi Magister Ilmu Akuntansi
Specific Detail Info: -
Statement of Responsibility: MI

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KOMPETENSI AUDITOR DAN PENALARAN MORAL TERHADAP KUALITAS AUDIT INTERNAL DENGAN KONFLIK PERAN SEBAGAI MODERASI PADA SATUAN PENGAWAS INTERNAL UNIVERSITAS DI INDONESIA

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