Jul 2026· Current: Jurnal Kajian Akuntansi dan Bisnis Terkini· Vol 7, pp. 566-578· 0 citations· 36 references
Abstract
The role of internal auditors is crucial as an early warning system for violations or irregularities that indicate corruption, collusion, and nepotism, both in central and regional governments. Government internal auditors are expected to detect fraud early on that could harm state finances. However, in reality, the practice of corruption, collusion, and nepotism continues and is increasing. This raises questions about the effectiveness of government internal auditors. This study aims to examine and analyze the influence of competence and goal orientation on auditor performance. The study population consisted of auditors in Inspectorates throughout Riau Province, with 214 auditors selected through purposive sampling. The analytical method used in this study is Structural Equation Modeling (SEM). The novelty of this study is the incorporation of motivational goal orientation that psychologically actualizes auditors' technical capabilities, resulting in reliable performance improvements in high-risk environments. Public sector oversight needs to shift the focus of its capacity-building initiatives from merely developing technical skills to fostering a flexible and learning-oriented attitude.
Audit quality remains a critical yet under-examined governance concern in Nigerian sub
national government parastatals, where recurring audit queries and unresolved financial
irregularities continue to undermine public financial accountability. This study investigates
the joint drivers of audit quality in Oyo State g...
P. A. Akanbi, H. Yakubu· Journal of Accounting and Fi...· 0 citations
Auditor independence is a fundamental pillar of corporate governance that safeguards the quality of financial reporting and mitigates the risk of reporting manipulation. This study aims to map the latest empirical evidence on the influence of auditor independence on corporate accounting behavior. Adopting a Systematic...
Wan Fachruddin, Haflah Furqan· Journal of Creative Power a...· 0 citations
This study aims to examine the influence of Professional Audit Standards and Auditor Independence on Government Financial Audit Quality within a Regional Government Inspectorate in Indonesia. Employing a quantitative approach, data were collected through a structured questionnaire distributed to 30 auditees selected vi...
Yasser, Agusmadi, Marzuki et al.· Review of Business and Accou...· 0 citations
Internal auditing is pivotal in promoting accountability, transparency, and effective governance in State-Owned Enterprises (SOEs). Historically, SOEs in Zimbabwe have faced systemic institutional challenges, including the mismanagement of public funds, financial irregularities, and operational underperformance. This s...
Jenfan Muswere, H. Mukono, Fainos Chinjova et al.· International journal of res...· 0 citations
An early-stage adoption pattern in which auditors perceive strong AI benefits – particularly in automation, data analysis, and text processing – yet willingness to implement AI remains moderate is suggested, consistent with an audit context where adoption requires not only expected gains but also confidence in explaina...
Natalia Alonso-Morales, Alejandro Sáez-Martín, A. López-Hernández et al.· International Journal of Pub...· 0 citations
Objective: Government internal supervision plays a strategic role in ensuring compliance, accountability, and improved performance among civil servants. This study aims to analyze the implementation of the government internal supervision policy based on Minister of Home Affairs Regulation Number 107 of 2017 at the Regi...
Kornelia Luaq, K. Sadhana, Chandra Dinata· International Journal of Bus...· 0 citations
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