Factors Affecting the Performance of Internal Auditors in Southeast Sulawesi, Indonesia
Journal Title: IOSR journal of Business and Management - Year 2018, Vol 20, Issue 1
Abstract
Inspection conducted by internal auditors oftentimes take on constraints, because of a sense of kinship, togetherness and humane considerations. Thus, the purpose of this study is to examine the relationship between auditor attitudes, auditor involvement, and spirituality on the performance of internal auditors. The study focuses on internal auditors and supervisors at the regional work unit of the Regional Inspectorate at the Regional Government of Southeast Sulawesi, Indonesia. Questionnaires adapted from previous studies and theoretical studies were distributed to 172 respondents, but 144 questionnaires could be used in this study. It is hoped that the findings of this study will contribute to the existing literature for both theoretical and managerial approaches to better understand the auditor's stance, auditor involvement, and spirituality in public organizations.
Authors and Affiliations
Erwin Hadisantoso, Mediaty . , Nasrullah Dali, Intihana . , Ika Mayasari
Keywords
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- EP ID EP409404
- DOI 10.9790/487X-2001011114.
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