Main Article Content
Abstract
Since 2014, Indonesia has implemented the Integrity System (IS) policy across ministry and government institution work units to address the ongoing challenge of corruption. Inspectorate auditors play a pivotal role in ensuring the successful implementation of the IS, providing both advisory services and risk management support within these units. This study aims to investigate the moderating role of autonomy in the relationship between advisory services, risk management, and the integrity system. A survey of 103 inspectorate auditors from various ministries and government institutions in Indonesia was conducted to explore these dynamics. Drawing on role theory, our findings reveal two key insights: (1) advisory services and risk management significantly enhance the implementation of the IS, and (2) autonomy strengthens the positive relationship between risk management and the IS. This research addresses the underexplored debate on the primary roles of internal auditors, offering novel insights within the Indonesian context.
Keywords
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References
Abu Bakar, H., Omar, S. N. Z., Cob, C. M. S. C., Abidin, N. S. Z., & Roslan, N. S. F. (2022). Good Governance Practices and Employee Integrity: Evidence from Local Government. International Journal of Academic Research in Progressive Education and Development, 11(2), Pages 967-978. https://doi.org/10.6007/IJARPED/v11-i2/13857
Aghghaleh, S. F., Mohamed, Z. M., & Ahmad, A. (2014). The effects of personal and organizational factors on role ambiguity amongst internal auditors. International Journal of Auditing, 18(2), 105–114. https://doi.org/10.1111/ijau.12015
Ahmad, Z., & Taylor, D. (2009). Commitment to independence by internal auditors: The effects of role ambiguity and role conflict. Managerial Auditing Journal, 24(9), 899–925. https://doi.org/10.1108/02686900910994827
Alam, M. M., Said, J., & Abd Aziz, M. A. (2019). Role of integrity system, internal control system and leadership practices on the accountability practices in the public sectors of Malaysia. Social Responsibility Journal, 15(7), 955–976. https://doi.org/10.1108/SRJ-03-2017-0051
Alander, G. E. (2023). Internal auditor independence as a situated practice: Four archetypes. Accounting, Auditing & Accountability Journal, 36(9), 108–134. https://doi.org/10.1108/AAAJ-08-2019-4137
Ayub, Z. A., Wahab, H. A., Yusoff, Z. M., Zan, Z., & Shariffuddin, M. D. K. (2022). Enforcement Agency Integrity Commission: Whither Is It Bound? https://www.researchgate.net/profile/Zainal-Ayub/publication/363454432_Enforcement_Agency_Integrity_Commission_Whither_Is_It_Bound/links/643511a320f25554da23bfd3/Enforcement-Agency-Integrity-Commission-Whither-Is-It-Bound.pdf
Barr-Pulliam, D., Eulerich, M., & Ratzinger-Sakel, N. (2024). The effect of the internal audit function's perceived assurance versus advisory purpose on the external auditor's reliance decision. Managerial Auditing Journal, 39(2), 138–165. https://doi.org/10.1108/MAJ-08-2023-4021
Breiman, L., & Friedman, J. H. (1985). Estimating Optimal Transformations for Multiple Regression and Correlation. Journal of the American Statistical Association, 80(391), 580–598. https://doi.org/10.1080/01621459.1985.10478157
Chambers, A. D., & Odar, M. (2015). A new vision for internal audit. Managerial Auditing Journal, 30(1), 34–55. https://doi.org/10.1108/MAJ-08-2014-1073
Chin, W. W. (1998). The Partial Least Squares Approach to Structural Equation Modeling. In Modern Methods for Business Research (Vol. 2, pp. 295–336). Lawrence Erlbaum Associates.
Christ, M. H., Eulerich, M., Krane, R., & Wood, D. A. (2021). New Frontiers for Internal Audit Research*. Accounting Perspectives, 20(4), 449–475. https://doi.org/10.1111/1911-3838.12272
D’Alterio, E. (2017). Integrity of the public sector and controls: A new challenge for global administrative law? International Journal of Constitutional Law, 15(4), 1013–1038. https://doi.org/10.1093/icon/mox077
Dargay, E. (2019). The Implementation and Experience of Integrity Management in Public Administration. Academic and Applied Research in Military and Public Management Science, 18(2), 17–30. https://doi.org/10.32565/aarms.2019.2.2
Eulerich, A., & Eulerich, M. (2020). What is the value of internal auditing? – A literature review on qualitative and quantitative perspectives. Maandblad Voor Accountancy En Bedrijfseconomie, 94(3/4), 83–92. https://doi.org/10.5117/mab.94.50375
Fogarty, T. J., & Kalbers, L. P. (2000). An empirical evaluation of the interpersonal and organizational correlates of professionalism in internal auditing. Accounting and Business Research, 30(2), 125–136. https://doi.org/10.1080/00014788.2000.9728930
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Hair, J. F., Howard, M. C., & Nitzl, C. (2020). Assessing measurement model quality in PLS-SEM using confirmatory composite analysis. Journal of Business Research, 109, 101–110. https://doi.org/10.1016/j.jbusres.2019.11.069
Hair, J. F., Hult, T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd, Ed.). Sage Publications.
Hart, E. (2016). Why is corruption risk management so hard?Assessing current practices in development aid. U4 BRIEF, May. https://www.u4.no/publications/why-is-corruption-risk-management-so-hard-assessing-current-practices-in-development-aid
Hoekstra, A., Huberts, L., & Montfort, A. V. (2023). Content and Design of Integrity Systems: Evaluating Integrity Systems in Local Government Content and Design of Integrity Systems: Evaluating Integrity. Public Integrity, 25(2), 137–149. https://doi.org/10.1080/10999922.2021.2014204
Huberts, L., & van Monforts, A. (2019). Integrity of governance: Toward a systems approach. In Global Corruption and Ethics Management: Translating theory into action (pp. 187–193). Rowman & Littlefield. https://research.vu.nl/en/publications/integrity-of-governance-toward-a-system-approach
Huberts, L. W. J. C. (2018). Integrity: What it is and Why it is Important. Public Integrity, 9922. https://doi.org/10.1080/10999922.2018.1477404
IIA. (2017). Standar Internasional Praktik Profesional Audit Internal. Standar Internasional Praktik Profesional Audit Internal. https://www.theiia.org/globalassets/site/standards/mandatory-guidance/ippf/2017/ippf-standards-2017-indonesian.pdf
Iyer, V. M., Jones, A., & Raghunandan, K. (2018). Factors related to internal auditors' organizational- professional conflict. Accounting Horizons, 32(4), 133–146. https://doi.org/10.2308/acch-52139
Jackson, P. M. (2013). Debate: Fraud risk management in the public sector. Public Money and Management, 33(1), 6–8. https://doi.org/10.1080/09540962.2013.744866
Jermias, J., & Hoi Hu, B. K. (2020). Overconfidence and Resistance to Abandoning Unprofitable Capital Budgeting Projects: The Effects of Autonomy, Internal Audit, and Accountability. Accounting Perspectives, 19(2), 49–71. https://doi.org/10.1111/1911-3838.12222
Johari, R. J., Alam, M. M., & Said, J. (2020). Empirical assessment on factors contributing to integrity practices of Malaysian public sector officers. Business Process Management Journal. https://doi.org/10.1108/BPMJ-06-2020-0297
Juillet, L., Liston-Heyes, C., Mitchell, J. R., & Zusmann, D. (2016). The Internal Auditor As An Agent of Organizational Learning: Enhancing The Value of Internal Auditing in the Public Sector (pp. 4–6). University of Ottawa. https://www.giacc-ccaisp.ca/research-and-thought-leadership/
Kahn, R. L., Wolfe, D. M., Quinn, R. P., & Snoeck, J. D. (1964). Organizational Stress: Studies in Role Conflict and Ambiguity. John Wiley & Sons, Inc.
Katz, D., & Kahn, Robert. L. (1978). The Social Psychology of Organizations. John Wiley and Sons.NY
Khelil, I., & Khlif, H. (2022). Internal auditors’ perceptions of their role as assurance providers: A qualitative study in the Tunisian public sector. Meditari Accountancy Research, 30(1), 121–141. https://doi.org/10.1108/MEDAR-04-2020-0861
Kalbers, L. P., & Cenker, W. J. (2008). The Impact of Excercised Responsibility, Experience, Autonomy, and Role Ambiguity on Job Performance in Public Accounting. Journal of Managerial Series, 20(3), 327–347.
Kiral, H., & Karabacak, H. (2020). Resolution of the Internal Audit-Based Role Conflicts in Risk Management: Evidence from Signaling Game Analysis. Group Decision and Negotiation, 29(5), 823–841. https://doi.org/10.1007/s10726-020-09679-x
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Kock, N. (2022). Using causality assessment indices in PLS-SEM. Data Analysis Perspectives Journal, 3(June), 1–6.
Langseth, P., Stapenhurst, R., & Pope, J. (1997). The Role of a National Integrity System. Commonwealth Law Bulletin, 23(1–2), 499–528.
Lenz, R., & Hahn, U. (2015). A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal, 30(1), 5–33. https://doi.org/10.1108/MAJ-08-2014-1072
Liston-Heyes, C., & Juillet, L. (2019). Employee isolation and support for change in the public sector: A study of the internal audit profession. Public Management Review, 21(3), 423–445. https://doi.org/10.1080/14719037.2018.1500628
Liston-Heyes, C., & Juillet, L. (2023). Does increasing auditors' independence lead to more forceful public auditing? A study of a Canadian internal audit reform. Public Administration, 1–24. https://doi.org/10.1111/padm.12964
Mahama, H., Elbashir, M., Sutton, S., & Arnold, V. (2020). New development: Enabling enterprise risk management maturity in public sector organizations. Public Money and Management, 0(0), 1–5. https://doi.org/10.1080/09540962.2020.1769314
McLeod, S., Papavassiliou, L., & Clydesdale, R. (2022). Information Use in Integrity Systems: Testing the potential for Automated Content Analysis of Local Government Documents. Public Integrity, 24(2), 126–141. https://doi.org/10.1080/10999922.2021.1878741
MenPANRB. (2021). Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Republik Indonesia No. 90 tahun 2021 Tentang Pembangunan dan Evaluasi Zona Integritas Menuju Wilayah Bebas dari Korupsi dan Wilayah Birokrasi Bersih dan Melayani di Instansi Pemerintah. https://jdih.menpan.go.id/dokumen-hukum/PERMEN/jenis/1488?PERATURAN%20MENTERI
Moschidis, S., Drogalas, G., Chatzipetrou, E., & Lois, P. (2024). An investigation of risk-based auditing (RBA) relationships from the stakeholders' perspective using PLS-SEM. EuroMed Journal of Business. https://doi.org/10.1108/EMJB-12-2022-0211
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