Determinants of the Quality of Internal Supervision with Auditor Motivation as Moderation Variables on PTN BLU Indonesia
Journal Title: International Journal of Current Science Research and Review - Year 2024, Vol 7, Issue 05
Abstract
Internal supervision in state universities is not optimal, as evidenced by the increasing number of corruption cases in recent years. This research aims to examine and analyze the impact of various factors such as the involvement of the person in charge of SPI, role conflict, synergy between internal and external auditors, and auditor motivation on the quality of internal supervision. This research uses quantitative descriptive methods. The research sample was comprised of 102 SPI auditors at Public Service Agency State Universities (PTN BLU) in Indonesia. Data collection was carried out through distributing questionnaires and data analysis was carried out using the SmartPLS application. Research findings show that role conflict and synergy between internal and external auditors significantly impact the quality of internal supervision. However, auditor motivation has little effect in strengthening or weakening the influence of the involvement of the person in charge of SPI, role conflict, and synergy between internal and external auditors on the quality of internal supervision.
Authors and Affiliations
Riska Rahayu, Iskandar Muda, Idhar Yahya,
Keywords
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- EP ID EP734714
- DOI 10.47191/ijcsrr/V7-i5-02
- Views 46
- Downloads 0
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