Determinan Kualitas Pengawasan Internal dengan Motivasi Auditor sebagai Variabel Moderasi pada PTN BLU Indonesia

Abstract

Internal control in a public university is still not optimal since the number of corruption criminal offenses has been increasing in the last few years. The objective of the research is to examine and analyze the influence of various factors such as the involvement of SPI managers, role conflict, synergy among internal and external auditors, and auditors ' motivation on internal control quality. The research uses descriptive quantitative method. The samples are 102 SPI auditors in PTN BLU (Public Service Board of Public Universities) in Indonesia. The data are collected by distributing questionnaires and analyzed by using Smart PLS application. The result of the research shows that role conflict and synergy among internal and external auditors have significant influence on the quality of internal control. On the other hand, auditors ' motivation does not have any significant influence in strengthening or weakening the influence of the involvement of SPI managers, role conflict, and synergy among internal and external auditors on the quality of internal control.