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The Role of Management Support in the Relationship Between Objectivities, Organizational Setting and Auditee Attributes in Higher Education in Sumatra, Indonesia

The purpose of this study was to analyze the effect of objectivity, organizational arrangements, and auditee attributes on internal audit effectiveness with management support as a moderating variable in the Internal Supervisory Unit at State Universities in Sumatra. The sample of this study was 205 respondents as the Internal Supervisory Unit (Satuan Pengawas Internal/SPI) personnel at State Universities in the Sumatra Region. Data was collected through a questionnaire and obtained as many as 137 respondents. Data analysis in this study is to use a PLS-based Structural Equation Modellling (SEM) approach using Smartpls. The tests carried out are convergent validity test, validity and reliability test, discriminant validity test, R-Square test. To test the hypothesis, the data from the research questionnaire were analyzed using bootstrapping calculations. The results showed that objectivity, organization setting, and auditee attributes have a positive effect on internal audit effectiveness. Management support cannot moderate objectivity on internal audit effectiveness, however it can moderate organizational settings and auditee attributes on internal audit effectiveness. The implication of this research is that it can provide practical benefits for the Internal Supervisory Unit at State Universities in highlighting areas that need attention in improving internal audit effectiveness. Another implication is that it supports institutional theory and attribution theory used in the study of internal audit effectiveness.

Objectivity, Organization Setting, Auditee Attributes, Management Support, Internal Audit Effectiveness

APA Style

Yeni Trijayanti, Yusnaini Yusnaini, Hasni Yusrianti. (2023). The Role of Management Support in the Relationship Between Objectivities, Organizational Setting and Auditee Attributes in Higher Education in Sumatra, Indonesia. International Journal of Economic Behavior and Organization, 11(3), 135-145. https://doi.org/10.11648/j.ijebo.20231103.13

ACS Style

Yeni Trijayanti; Yusnaini Yusnaini; Hasni Yusrianti. The Role of Management Support in the Relationship Between Objectivities, Organizational Setting and Auditee Attributes in Higher Education in Sumatra, Indonesia. Int. J. Econ. Behav. Organ. 2023, 11(3), 135-145. doi: 10.11648/j.ijebo.20231103.13

AMA Style

Yeni Trijayanti, Yusnaini Yusnaini, Hasni Yusrianti. The Role of Management Support in the Relationship Between Objectivities, Organizational Setting and Auditee Attributes in Higher Education in Sumatra, Indonesia. Int J Econ Behav Organ. 2023;11(3):135-145. doi: 10.11648/j.ijebo.20231103.13

Copyright © 2023 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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