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Journal : Jurnal Minds: Manajemen Ide dan Inspirasi

Does Commitment to Home Organization Hurt the Inner Quality of Internal Auditors? Quadratic-Moderating Analysis Sumarlin, Sumarlin
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 9 No 2 (2022): December (in progress)
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v9i2.29187

Abstract

Public administration in the developing region is not always straightforward, e.g., in Indonesia. The workers are expected to display a high commitment to the organization; however, a particular role, like internal auditors, is in a constant tug-of-war as to following the top command or performing an independent assessment with solid integrity. This study advances the elusive conversation by portraying this phenomenon in Indonesia's Islamic State University governance. This study records 137 responses from internal auditors and employs a PLS-SEM in the analysis. The finding reveals the most acceptance of the proposed hypotheses unless the quadratic effects of independence and integrity exist. Good university governance understanding decreases the over-commitment to the organization that may derail the auditors' independence.