Yusnaini, Yusnaini (2023) Bukti Korespondensi_The Effect of Independence, Role Conflict, and Internal-External Auditor Relationship on Audit Quality: Case at Universities in Indonesia. JEFMS.
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Abstract
This study aims to conduct a comprehensive analysis of the factors that influence the quality of internal audits. Additionally, the study examines the effect of these factors on internal audit quality, with the role conflict variable acting as a moderator. The data used for analysis are questionnaire responses from 130 members of the Internal Supervisory Unit (Satuan Pengawas Internal/SPI) in Public Service Agency State Universities (Perguruan Tinggi Negeri Badan Layanan Umum/PTN BLU) in Indonesia. The Moderated Regression Analysis (MRA) technique is employed for hypothesis testing. The results indicate that the independence of SPI members has a positive impact on internal audit quality. However, the relationship between internal auditors and external auditors does not demonstrate a positive effect on internal audit quality. Furthermore, role conflict does not weaken the influence of SPI members' independence on internal audit quality. On the other hand, role conflict strengthens the effect of the relationship between internal auditors and external auditors on internal audit quality. The practical implication of this research emphasizes the significance of independence. SPI members should possess a strong sense of independence to resist undue influence or intervention from any party and to remain impartial in the execution of their duties. This finding underscores the importance of maintaining independence within the internal audit function.
| Item Type: | Other |
|---|---|
| Uncontrolled Keywords: | Internal audit quality, independence, relationship between internal auditors and external auditors, role conflict. |
| Subjects: | #3 Repository of Lecturer Academic Credit Systems (TPAK) > Corresponding Author |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Dr. Yusnaini Yusnaini |
| Date Deposited: | 19 Jul 2023 05:14 |
| Last Modified: | 19 Jul 2023 05:14 |
| URI: | http://repository.unsri.ac.id/id/eprint/117965 |
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