Efektivitas Pengawasan Internal Sektor Publik: Peran Organisasi, Auditor, Moderasi Kualitas Audit, dan Moderasi Komitmen Manajemen
-
Ratno Adi Hartanto
*
Universitas Pancasila, Jakarta,
Indonesia
- Mombang Sihite Universitas Pancasila, Jakarta, Indonesia
- Lies Putriana Universitas Pancasila, Jakarta, Indonesia (*) Corresponding Author
Abstract
This study examines the effectiveness of internal oversight in the public sector by considering the roles of organizational support, auditor professionalism, audit quality, and management commitment. The research addresses the concern that formal control and oversight procedures do not always ensure measurable improvements in governance. A quantitative explanatory design was employed at an internal oversight unit within an Indonesian ministry. Data were collected from 156 respondents and analyzed using Partial Least Squares-Structural Equation Modeling. Organizational support had positive effects on audit quality (β = 0.408; p < 0.001) and internal oversight effectiveness (β = 0.244; p = 0.001). Auditor professionalism had a positive effect on audit quality (β = 0.414; p < 0.001) but no direct effect on internal oversight effectiveness (β = 0.003; p = 0.972). Audit quality positively affected internal oversight effectiveness (β = 0.328; p < 0.001) and mediated the effects of organizational support (β = 0.124; p = 0.002) and auditor professionalism (β = 0.126; p = 0.003). Management commitment strengthened the effect of audit quality on internal oversight effectiveness (β = 0.135; p = 0.047). The findings highlight the importance of integrating institutional support, auditor professionalism, audit process quality, and management commitment to follow-up actions. This study contributes by testing an integrated mediation–moderation model in which audit quality links organizational support and auditor professionalism to internal oversight effectiveness, while management commitment strengthens the effect of audit quality within APIP (Aparat Pengawasan Intern Pemerintah) of an Indonesian ministry.
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