Internal audit quality in the stress paradigm and social exchange relationships
| Autor: | Putu Prima Wulandari, Made Sudarma, Yeney Widya Prihatiningtias, Zaki Baridwan |
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| Jazyk: | angličtina |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Cogent Social Sciences, Vol 10, Iss 1 (2024) |
| Druh dokumentu: | article |
| ISSN: | 23311886 2331-1886 |
| DOI: | 10.1080/23311886.2023.2299137 |
| Popis: | AbstractThe purpose of this study was to examine the effect of workplace situation dimensions and individual dimensions on reducing audit quality (RAQ) with auditor burnout as a mediator. The sample consists of internal auditors who are members of the internal supervisory unit at public universities in Indonesia. Partial Least Squares (PLS) structural equation modelling (SEM) was used to test the hypotheses proposed in the study. The results found that time pressure and transactional psychological contracts have a positive effect on auditor burnout. In addition, time pressure and auditor burnout have a positive effect on RAQ behaviour, while the level of auditor satisfaction has a negative effect on RAQ. The results of testing indirect effects found that auditor burnout acts as a partial complementary mediation in the positive relationship between time pressure on RAQ, and as a full mediator of the positive relationship between transactional psychological contracts on RAQ behaviour. The theoretical implication of this study is the deepening of insight into the quality of internal audit in higher education in the scheme of the auditor’s mutual relationship with the organisation. The practical implication of this study is that internal audit departments in higher education can develop organisational situations with a supportive work environment, reduce pressure and develop programs to detect and prevent the adverse impact of internal auditor stress levels on both the quality of auditor performance and the organisation. |
| Databáze: | Directory of Open Access Journals |
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