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

Yeni Trijayanti; Yusnaini Yusnaini; Hasni Yusrianti

doi:doi:10.11648/j.ijebo.20231103.13

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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

Yeni Trijayanti, Yusnaini Yusnaini, Hasni Yusrianti

Published in International Journal of Economic Behavior and Organization (Volume 11, Issue 3)

Received: 4 July 2023 Accepted: 24 July 2023 Published: 9 August 2023

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Abstract

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.

Published in	International Journal of Economic Behavior and Organization (Volume 11, Issue 3)
DOI	10.11648/j.ijebo.20231103.13
Page(s)	135-145
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

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

References

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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

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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

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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

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@article{10.11648/j.ijebo.20231103.13,
  author = {Yeni Trijayanti and Yusnaini Yusnaini and Hasni Yusrianti},
  title = {The Role of Management Support in the Relationship Between Objectivities, Organizational Setting and Auditee Attributes in Higher Education in Sumatra, Indonesia},
  journal = {International Journal of Economic Behavior and Organization},
  volume = {11},
  number = {3},
  pages = {135-145},
  doi = {10.11648/j.ijebo.20231103.13},
  url = {https://doi.org/10.11648/j.ijebo.20231103.13},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijebo.20231103.13},
  abstract = {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.},
 year = {2023}
}

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TY  - JOUR
T1  - The Role of Management Support in the Relationship Between Objectivities, Organizational Setting and Auditee Attributes in Higher Education in Sumatra, Indonesia
AU  - Yeni Trijayanti
AU  - Yusnaini Yusnaini
AU  - Hasni Yusrianti
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DO  - 10.11648/j.ijebo.20231103.13
T2  - International Journal of Economic Behavior and Organization
JF  - International Journal of Economic Behavior and Organization
JO  - International Journal of Economic Behavior and Organization
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AB  - 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.
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Author Information

Yeni Trijayanti

Accounting Department, Sriwijaya University, Palembang, Indonesia
Yusnaini Yusnaini

Accounting Department, Sriwijaya University, Palembang, Indonesia
Hasni Yusrianti

Accounting Department, Sriwijaya University, Palembang, Indonesia

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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

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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

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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

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@article{10.11648/j.ijebo.20231103.13,
  author = {Yeni Trijayanti and Yusnaini Yusnaini and Hasni Yusrianti},
  title = {The Role of Management Support in the Relationship Between Objectivities, Organizational Setting and Auditee Attributes in Higher Education in Sumatra, Indonesia},
  journal = {International Journal of Economic Behavior and Organization},
  volume = {11},
  number = {3},
  pages = {135-145},
  doi = {10.11648/j.ijebo.20231103.13},
  url = {https://doi.org/10.11648/j.ijebo.20231103.13},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijebo.20231103.13},
  abstract = {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.},
 year = {2023}
}

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TY  - JOUR
T1  - The Role of Management Support in the Relationship Between Objectivities, Organizational Setting and Auditee Attributes in Higher Education in Sumatra, Indonesia
AU  - Yeni Trijayanti
AU  - Yusnaini Yusnaini
AU  - Hasni Yusrianti
Y1  - 2023/08/09
PY  - 2023
N1  - https://doi.org/10.11648/j.ijebo.20231103.13
DO  - 10.11648/j.ijebo.20231103.13
T2  - International Journal of Economic Behavior and Organization
JF  - International Journal of Economic Behavior and Organization
JO  - International Journal of Economic Behavior and Organization
SP  - 135
EP  - 145
PB  - Science Publishing Group
SN  - 2328-7616
UR  - https://doi.org/10.11648/j.ijebo.20231103.13
AB  - 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.
VL  - 11
IS  - 3
ER  -

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