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All Journal Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN I-Finance Journal Journal of Accounting and Investment Indonesian Journal of Sustainability Accounting and Management SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT International Journal of Economics Development Research (IJEDR) Sricommerce: Journal of Sriwijaya Community Services Jurnal Ekuilnomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Unram Journal of Community Service (UJCS) Journal of International Conference Proceedings Indonesian Journal of Sustainability Accounting and Management Jurnal Informatika Ekonomi Bisnis
HASNI YUSRIANTI
Universitas Sriwijaya
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Pengaruh Keberanian Moral dan Modal Psikologis terhadap Efektivitas Audit Internal dengan Budaya Etis sebagai Variabel Moderasi pada Satuan Pengawas Internal PTN BLU di Indonesia Syafithri, Yuyun; Wahyudi, Tertiarto; Yusrianti, Hasni
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2972

Abstract

This study examines the influence of moral courage and psychological capital on internal audit effectiveness and investigates the moderating role of ethical culture within the Internal Audit Units (SPI) of Public Service Agency State Universities (PTN BLU) in Indonesia. Drawing on Social Cognitive Theory, this study conceptualizes moral courage and psychological capital as personal factors, while ethical culture represents an environmental factor that may shape auditors’ professional behavior. Using a quantitative approach, primary data were collected through a structured questionnaire distributed to all SPI members of 53 PTN BLU across Indonesia. A saturated sampling (census) technique was employed, resulting in 184 valid responses. Data were analyzed using Structural Equation Modeling Partial Least Squares (SEM PLS) with SmartPLS 4. The results indicate that moral courage has a positive and significant effect on internal audit effectiveness, suggesting that auditors who uphold ethical principles and demonstrate moral firmness are more capable of conducting objective and high-quality audits. Psychological capital also shows a positive and significant effect on internal audit effectiveness, confirming that self-efficacy, optimism, hope, and resilience enhance auditors’ ability to perform under pressure. However, ethical culture does not moderate the relationship between moral courage and internal audit effectiveness, indicating that moral courage functions as an intrinsic personal attribute that operates relatively independently of organizational context. In contrast, ethical culture significantly strengthens the relationship between psychological capital and internal audit effectiveness, highlighting the importance of an ethical work environment in optimizing auditors’ psychological resources.This study contributes by extending the internal audit literature through an integrated examination of moral courage and psychological capital within a public higher education context, an area that remains underexplored. It also advances Social Cognitive Theory by demonstrating the differentiated moderating role of ethical culture on personal psychological resources versus moral attributes. Practically, the findings provide insights for PTN BLU management to enhance internal audit effectiveness through the development of auditors’ psychological capital supported by a consistently internalized ethical culture.
Co-Authors Abdi Satria Abdul Bashir ABDUL BASHIR, ABDUL Adhitama, Fardinant Adhitama, Fardinant Agil Novriansa Aprini, Hidayah Arasta, Melisa Fitrani Aryanto Aryanto Aryanto Aryanto Asfeni Nurullah Asmaul Husna ASPAHANI ., ASPAHANI Budiman, Anton Indra Budiman, Anton Indra Christian Damar Sagara Sitepu Emylia Yuniarti Ermadiani, Ermadiani Febriany, Novita Fida Muthia Fikriyansyah, Ahmad Gusdian, Silka Hakiki, Arista Handayani, Muthi'a Ichsan Hamidi Intan Meutia Inten Meutia Jesica Ramadanty Kemas Muhammad Husni Thamrin Khamisah, Nur Martiza, Berlika Sharla Marwa, Taufiq Media Kusumawardani, Media Meutia , Inten Muhammad Farhan Muhammad Farhan Muhammad Nur Salim Muthia, Fida Nida, Rahma Novelia, Rizka Novriansa , Agil Nur Khamisah Nur Triyani Oktavia, Deta Trinalti Patmawati Patmawati Patmawati Patmawati, Patmawati Putri, Ira Hutami Rahma Nida RIKA HENDA SAFITRI, RIKA Sagita, Danti Septriana, Sinta Shelly F Kartasari Shelly F. Kartasari Sihombing, Belandina Anita Sere Silka Gusdian Sitepu, Christian Damar Sagara Soediro, Achmad Suhel Suhel Suthawan Prukumpai Syafithri, Yuyun Tertiarto Wahyudi Thamrin, Kemas Muhammad Husni Tien Norma Habsari Tjandrakirana, Rina Triyani, Nur Wendra Aliffandi Widyastuti , Fitria Heny Yaacob, Zulnaidi YORDI RIZKI HIMAWAN Yulia Saftiana YULIA SAFTIANA, YULIA Yusnaini Yusnaini Zulnaidi Yaacob