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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi Multiparadigma I-Finance Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal Of Management Science (JMAS) Value: Jurnal Manajemen dan Akuntansi International Journal of Financial, Accounting, and Management Jurnal Riset Akuntansi Kontemporer Al-Mal:Jurnal Akuntansi dan Keuangan Islam Al-Mu'awanah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) ProBisnis : Jurnal Manajemen Jurnal Riset Manajemen dan Ekonomi Kajian Ekonomi dan Akuntansi Terapan Journal of Islamic Finance and Economic Studies
Sari, Yetri Martika
Universitas Islam Negeri Raden Intan Lampung
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Budaya Organisasi dan Peran Audit Internal: Mediasi Pendidikan dan Kesadaran Keberlanjutan di Perguruan Tinggi Evi Ekawati; Yetri Martika Sari
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 1 (2026): Januari - April 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i1.8521

Abstract

This study examines the influence of organizational culture on the internal audit role in sustainability at State Islamic Religious Universities (PTKIN), with sustainability awareness and education programs as mediating variables. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 74 lecturers and educational staff at three PTKINs in Lampung and South Sumatra provinces ranked in the top five of UI GreenMetric 2024. Results show that organizational culture positively influences sustainability awareness, education programs, and the internal audit role in sustainability. Education programs positively influence the internal audit role and significantly mediate the relationship between organizational culture and the internal audit role. Sustainability awareness, however, neither directly influences nor mediates this relationship, reflecting an attitude-behavior gap where awareness rooted in Islamic values tends to manifest in individual behavior rather than institutional oversight capacity. These findings highlight that education programs serve as the critical transmission mechanism converting cultural commitment into concrete internal audit capacity at PTKIN.
Co-Authors Agrayi Afifa Putri Agus Kurniawan Alfiatus Sholihah Alief Rakhman setyanto Amelia, Vinca Any Eliza Arum Prastiwi Christinawati Putri, Ferica Cris Kuntadi Devy Pusposari Ermawati, Liya Evi Ekawati Evi Ekawati Ghina Ulfah Saefurrahman Kurniawan, Dwi Agus Lisa Anggraini Mareta, Yesi Restia Munajahro, Violanida Ningrum, Anjar Puspa Nurlaili Nurlaili Nurlaili Pandu Wiratama Ridwansyah Ridwansyah Rosydalina Putri Saputra, Vergi Sari Atmini Serly Rahma Tiara Shinta Widyastuti Sholihah, Alfiatus Supaijo Supaijo Supaijo Supaijo Tiara, Serly Rahma Tubarad, Chara Pratami Tidespania Vergi Saputra Wiratama, Pandu Yulinda, Tika Yulistia Devi Yulistia Dewi