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Journal : Advances In Social Humanities Research

The Effect Of Apip Capability On Internal Audit Quality Moderated By Procedural Justice (Case Study At Cilegon City Inspectorate) Sundari, Afrida; Sanusi, Fauji; Imron , Ali
Advances In Social Humanities Research Vol. 3 No. 7 (2025): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v3i7.458

Abstract

This study aims to examine the influence of auditor capabilities on the quality of internal audits at the Cilegon City Inspectorate, as well as analyze the role  of Procedural Justice as a moderation variable in this relationship. The stagnation of local government performance assessment through LPPD and SAKIP instruments shows the importance of improving the quality of internal audit as the basis for government performance assessment. The quantitative method was used by involving 162 auditor respondents using a questionnaire, the data was analyzed with Smart PLS. The results showed that auditor capabilities had a positive and significant effect on the quality of internal audits (T-statistics = 4.039; p = 0.000) and Procedural Justice did not show a significant moderation effect (T-statistics = 1.285; p = 0.199). This research strengthens the theory of auditor competence which offers important implications for improving the quality of internal audits in government institutions. Findings related to Procedural Justice provide an opportunity for further research on the role of procedural justice in bureaucratic organizations.
The Influence Of Competence On Employee Performance Moderated By Leadership At MTS Nurul Falah Kemuning And MTS Nurul Falah Gosali Mujiburrohman, Mujiburrohman; Ramdansyah, Agus David; Imron , Ali
Advances In Social Humanities Research Vol. 3 No. 7 (2025): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v3i7.467

Abstract

This study aims to thoroughly examine the relationship between work motivation and employee competence on job performance, while also exploring the role of leadership as a moderating variable in this relationship. The research focuses on how individual internal factors—namely motivation and competence—contribute to achieving optimal performance, and the extent to which leadership can strengthen the influence of these two variables. A quantitative approach with a descriptive and explanatory design was employed to provide a comprehensive overview and to test the causal relationships among variables. The research subjects included all employees of MTS Nurul Falah Kemuning and MTS Nurul Falah Gosali, totaling 88 individuals. A census sampling technique (total sampling) was applied, in which the entire population was used as the sample. Data collection and analysis were conducted using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, utilizing SmartPLS software to ensure the accuracy and reliability of the analysis. The findings reveal that work motivation has a positive and significant effect on employee performance, indicating that enthusiasm and intrinsic drive play a crucial role in enhancing productivity and achieving performance targets. Similarly, employee competence was found to have a significant positive influence on performance, suggesting that skills, knowledge, and technical abilities are essential for effective task execution. The moderation analysis further indicates that leadership enhances the impact of both motivation and competence on performance, although the moderating effect is relatively modest. Overall, the study underscores that performance improvement is not solely dependent on individual factors, but also significantly influenced by the quality of leadership within the organizational environment.