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HOW TO IMPROVE INTERNAL AUDIT QUALITY IN NORTH SUMATERA GOVERNMENT: THE EFFECT OF TIME BUDGET PRESSURE Muhammad Irsan Nasution; Erlina; Iskandar Muda; Zulkarnain
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v4i.279

Abstract

The primary objective of this study is to examine the various determinants that influence time budget pressure within the context of the regional government of North Sumatra province. Furthermore, this research aims to assess the subsequent effects of such pressure on the overall quality of internal audits conducted within the regional government of North Sumatra province. The influencing factors encompass job completion time, continuous audit assignments, and involvement in arranging audit time. The research data was acquired by distributing questionnaires to respondents who were auditors working at provincial and district/ city inspectorates in the region of North Sumatra. The multiple regression data analysis comprised 130 questionnaires deemed usable for the study. This study offers significant insights for inspectorates and provincial and district/ city governments in North Sumatra to effectively identify the determinants of time budget pressure and its subsequent effects on the quality of internal audits. The individual demonstrates a high level of professionalism and adherence to ethical standards. One of the primary challenges currently confronting auditors is the imperative to broaden their audit methodologies and establish comprehensive standards that effectively oversee the activities of corporate organizations. The current prevalence of high turnover rates serves as a poignant reminder to organizations invested in training and providing adequate resources to address the challenges auditors encounter in their professional environments. This study examines the various elements that contribute to time budget pressure and its subsequent effects on the quality of internal audits within the regional administration of North Sumatra province.
DOES THE QUALITY OF INTERNAL AUDIT IN THE NORTH SUMATRA GOVERNMENT BECOME IMPACTED BY SUPERIOR'S ORDERS? Yulisfan; Erlina; Idhar Yahya; Zulkarnain
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v4i.280

Abstract

The objective of this study is to examine the potential impact of superior’s orders on the quality of internal audits conducted inside the North Sumatra Government. The primary objective of this research is to ascertain the dynamics and determinants that exert an influence on the conduct of internal auditors when confronted with directives or coercion from higher-ranking individuals, and to examine the subsequent ramifications on the quality of audits produced. This study examines the factors that influence the behavior of internal auditors when they encounter pressure to fulfil organizational demands, and the potential consequences on the quality of the audit process and outcomes. The present study examines the impact of superior’s orders on professional standards, ethical conduct, and the overall efficacy of the internal audit function. The research methodology employed in this study involves the utilization of a survey method approach, wherein a representative sample of internal auditors within the North Sumatra Government is collected. The present study employs the Partial Least Squares (PLS) methodology to examine the association among variables. This study aims to identify the primary factors that lead to the variation in Internal Audit Quality (IAQ), with a specific focus on the issues encountered by internal auditors who work inside intricate government settings. The aforementioned discoveries not only constitute a valuable contribution to the scholarly conversation surrounding the influence of compliance demands and professional conduct, but they also provide practical knowledge for policymakers and practitioners who aim to enhance the efficiency of internal audit practices within the public sector. This study adds to the expanding corpus of literature about the behavioral dimensions of internal audit and offers empirical findings that might guide efforts to enhance the quality of audits in governmental organizations, specifically within the distinct setting of North Sumatra.
Co-Authors A. Nabilla A. P. Lestari AA Sudharmawan, AA Aan Kurniawan Aaz Jidatul Haz Aaz Jidatul Haz, Zulkarnain Abdul Wahab Abdul Wahab Abidah Adelia Rangkuti Adelina, Riski Adi Purnawarman, Adi Adi Saputra Adriani Adytia, Yasi Afdal Agung Fernanda Agus Mulyana Ahmad Hidayat Ahmad Muhassim Ahmad Zanawi Ahyar Hamdi Aida Sahrani Aisyah AR Al Mujaddidah Hidayah Amsi Alhajj, Irfan Qowwiyul Aziz Am Azbas Taurusman Amal, Amri Ana Mentari Andi Muhammad Adam Apriyanti, Yunita Ardi Gustri Purbata Ardila, Evi Ardiyaningsih Puji Lestari Arfi Syamsun Ari Purbayanto Arsyad, Fitri Suryani Ashshiddiqi, Muhammad Faishal Aulia, Zahra Auliya Rochman Auliya, Hervica Auwalu Shuaibu Muhammad Bagio Baiq Sofianti Annisa Bakri Bambang Budi Wiyono Barus, Pris Vaelentino Beanning, Lindsay Besta Junandi Nduru1 Budi Handayani Budi Kuncahyo Budiarti, Tri Wahyu Budiman, M. Syarif Budiman, Muhammad Syarif Candra Eka Puspitasari Candra Saputra Christova Hesti Wardhani D Martino D.M.F Aira Dalimunthe, Muhammad Erpandi Damayanti, Fazrin Putri Damayanti, Rosita Danyl Mallisza Darmawan Darwis Dearni, Roma Deli Desty Septianawati Dian Utami, Dian Domu Simbolon Dwi Putra Yuwandana Dwi Putra, Gagas Dwi Saputra, Fazlin Eka Citra, Desy Eko Sri Wiyono Eliyyil Akbar Emmy Darmawati Enda, Dedi Endang Sri Radjeki Ende Kasma Engelberth Worabai Enggelbertus Gobai Erizal, Arief ERLINA Ester Silvia Fachrul Gunawan Farhan Iman Mudzakir Fasha, Dyaskila Fatonah Fazri Saisar Febrianto, Redo Fefti Yulian Mela Firdaus, Muhammad Fakhri Firman Maulana, Firman Fis Purwangka Fitria Utami, Adita Evalina Fitriani, Nurul Amira Foli Dienro Gaus, Abdul Gondo Puspito Hadijah Alimuddin Hamda Hamidah Hamengkubuwono Hamengkubuwono Hamzah Mardiansyah Hardika Hari Mukti, Wiji Aziiz Hartati M Hendi Che Hendi Sama Hendrika N. Moktis Henky Irawan Heny Endang Wahyuni Heribertus Rudi Kusumantoro Hidayani, Putri Azzahra Hutagalung, Bronx Andar Ibnu Phonna Nurdin, Ibnu Phonna Idhar Yahya Imam Karya Bakti Imam Soleh Bauw Imriyanti Indrayani, Lilis Indriani, Maulidya Irma Lusi Nugraheni Irmawati Leppang Irna Yaumil Isni Iskandar Muda Istiqomah Rahmawati Izza Mahdiana Apriliani Izzuddin Khisyam Alyasir Samura J.Batkunde, Yammes Jamita Purnama Sari Janata, Adit Afandi Julia Eka Astarini Julian Harmatrio Junaidi M. Affan Jusmita Weriza Khaerunnisa Khairul Hamim Khairunnisa Aswidra Khoirunisyah Kholis, Nur Kurniawan Kurniawan Kusaeri Laksono, Alifsyah Laksono, Aryo Lalu Muhammad Nurul Wathani Lalu Muhammad Nurul Wathoni Laoda, Aryadiansyah Dwi Putra A Larisang Latief, Fausiah Lilis Indrayani Linda Handayani M. Irsan Nasution M. Nashuha M. Syahzilli M. Yunus Abu Bakar Machfud Mahdi Bahar Mahmuluddin Maisa Yahdi Mapegau Mardewi MARDIANA Marhaba, Melva Marhaba, Melvi Marimin , Marti Utari Martino , Dede Maryati Mathias Dauth Menai, Samuel Mawardi Ma’sumah, Mufidatul Meilinda, Desi Melda Putri Zakiyah Melwita, Elda Miftahul Huda Mily Darti, Lensi Mochammad Riyanto Moh. Ariz Iqramullah Mubarak Mubarak Mubarak Muh. Asrul Musyafir Muh. Syahrul Hadi Muhairina, Nurul Muhamad Dody Firmansyah Muhammad Muhammad Amin Muhammad Buce Saleh Muhammad Fedi Alfiadi Sondita Muhammad Maghfurrohman Muhammad Najihul Huda Muhammad Ramadhan Muhammad Sadikin Muhammad Syahnan Muhammad Taufiqurrahman, Muhammad Muhammad, Amri Adil Mukhnizar Muknizar Mulyono S. Baskoro Mungkap Mangapul Siahaan Muryeti Musfiza, Efelito Hayat Mushar, Pratiwi Mustaruddin Mutawalli Naf’an Tarihoran Nasruddin Nasution, Adam Nawa Bathuta Nining Puspaningsih Nofrianty Noor Azizah Normaliza Novandro Ari Sekentianda Novia Malini Lubis Novita Nur Fatimatul Usra Nur Hastuti Bima Putri Nur Hidayah Nur Prasanti Nurhayati Nurul Hidayah Ritonga Owen, Vennes Pangulimang, Joice Pargito Pargito Pariati Parlindungan Permata Sari, Intan Petrus, Risma Primus Topa Kamal Pulungan, Sinta Amelia Purnamasari, Novi Putra, Demo Buana Putra, Yogi Putri Cahyani Putri Marganti Pasaribu Rabitah Hanum Hasibuan Raharjo, Prafio Tazanesda Rahayu, Anisa Tri Rahmadani, Nanang Rahmi Seri Hanida Ramadhan Harlis, Habib Rasyid, Rivaldi Abdul Razali Ressy Rustanuarsi, Ressy Retno Muninggar Reyhan Ainun Yafi Riadi Asra Rahmad Rifaid Rina Ningtyas, Rina Risal Abu Risfidian Mohadi Risna Dayanti Riyanto Rizkan Rizwan Roikhatul Janah Ronny I. Wahju Rosinta, Sherly Royjul Huda Rupita Rustan Sabinus Rainer N. Christi Sabirah, Haifa Sabri Saefuddin Zohri Saeful Imam, Saeful Sahriana Salsabilla, Annisa Sama, Hendi Sangka, Yuliana Sari, Yopita Satria Jaya Priatna, Satria Jaya Satrisno, Hengki Septiawan, Bambang Setyo Abdul Hakim Sheptian, Zetvi Siahaan, Lucius Sihotang, Martien Andrew Silvia, Deli Simanjuntak, Asnika Putri Sintha Syaputri Siti Marfuah Siti Rahmatul Aini Sofyan Solly Aryza Soni Isnaini Sosiawan Nusifera Sri Maryanti Sri Patmawati Sri Wahyu Ningsih Sri Wiyono, Eko Sugertiani Sugiarto Sukmana, Muhamad Zildan Sulaeman Martasuganda Sulistian Damayanti Syaharuddin Syaharuddin Syaharuddin Syahbudin, Rizkan Syahputra, Bayu Syamsul Rizal Syarif Budiman Syarmiati Syarof Nursyah Ismail Tamwifi, Irfan Tatang Tiryana Taufiqulhakim, Raden Naufal Taufiqurrahman Teuku Heriansyah, Teuku Thalib, Desinta Arnetti Tio Bonardo Tjahyadi, Surya Tonapa, Jennis Tri Wiji Nurani Ulfa, Dita Roviana Uli Rizki Uliyah, Ayu Himatul Uswan Hasan USWATUN HASANAH Utami, Fadillah Utami, Intan Veithzal Rivai Zainal Veny Selviyanti Wahono Wahono Wahyu Indra Juliawan Wahyudin, Y.A. Wazir Mawardi Widuri Putri Branenda Widya Prarikeslan Wijaya, Ayu Windayanti, Sri Wudianto Wulan Agustri Yammes J. Batkunde Yulfita Aini Yulian Effendi Yuliana, Ayu Yuliani, Herti Yulisfan Yusi Lendria Sari Yuwinda, Dita Zulfan