Self-efficacy, professional ethics, and internal audit quality
DOI:
https://doi.org/10.24914/jeb.v25i2.3794Keywords:
Self-efficacy, profesional ethics, internal audit qualityAbstract
This study aims to investigate the effects of self-efficacy and professional ethics on internal audit quality and the role of professional ethics in moderating the relationship between self-efficacy and internal audit quality. We use the purposive sampling method to generate the sample from the internal auditors of Bogor City, resulting in 38 final samples. The findings demonstrate that both self-efficacy and professional ethics significantly affect internal audit quality, and professional ethics fully moderate the relationship between self-efficacy and internal audit quality. Thus, our results imply that the Indonesian governments (both at central and local levels) need to enhance their internal auditors' self-efficacy and professional ethics to improve internal audit quality in the public sector.
Downloads
References
Alzeban, A. (2015). The impact of culture on the quality of internal audit. Journal of Accounting, Auditing & Finance, 30(1), 57–77. https://doi.org/10.1177/0148558X14549460
Balkat, F. S., & Khaleel, A. S. (2021). The internal audit of the health and safety management system (ISO 45001: 2018) in the Department of Studies, Planning And Follow-up - Iraqi Ministry of Oil. International Journal of Business Management and Economic Review, 4(5), 116–129. https://doi.org/10.35409/IJBMER.2021.3317
Bandura, A. (1986). The explanatory and predictive scope of self-efficacy theory. Journal of Social and Clinical Psychology, 4(3), 359–373. https://doi.org/10.1521/jscp.1986.4.3.359
Bandura, A. (1997). Self-efficacy: The exercise of control. New York: W H Freeman/Times Books/ Henry Holt & Co.
Beattie, S., Woodman, T., Fakehy, M., & Dempsey, C. (2016). The role of performance feedback on the self-efficacy–performance relationship. Sport, Exercise, and Performance Psychology, 5(1), 1–13. https://doi.org/10.1037/spy0000051
Bouteïna, E. L. G. (2021). Internal audit quality and financial performance: A systematic literature review pointing to new research opportunities. Revue Internationale Des Sciences de Gestion, 4(2), 794–820.
Cybinski, P., & Windsor, C. (2005). The efficacy of auditors’ going‐concern opinions compared with a temporal and an atemporal bankruptcy risk model: Analysing U.S trade and service industry failures 1974 ‐ 1988. Pacific Accounting Review, 17(1), 3–36. https://doi.org/10.1108/01140580510818503
Djaddang, S., Lyshandra, S., Wulandjani, H., & Sulistiawarni, E. (2018). The relationship between self-efficacy towards audit quality with individualism culture as mediates: Evidence from Indonesia. The International Journal of Social Sciences and Humanities Invention, 5(4), 4577–4583. https://doi.org/10.18535/ijsshi/v5i4.06
Doménech-Betoret, F., Abellán-Roselló, L., & Gómez-Artiga, A. (2017). Self-efficacy, satisfaction, and academic achievement: The mediator role of students’ expectancy-value beliefs. Frontiers in Psychology, 8(July), 1–12. https://doi.org/10.3389/fpsyg.2017.01193
Erickson, A. S. G., & Noonan, P. M. (2021). Self-efficacy assessment suite: Technical report. In Research Collaboration: College & Career Competency Framework. http://cccframework.org
Erlina, & Muda, I. (2018). The effect of self efficacy and professional development on the work quality of internal auditor. International Journal of Civil Engineering and Technology, 9(5), 1292–1304.
Gallagher, M. W. (2012). Self-efficacy. In Encyclopedia of Human Behavior (2nd ed., pp. 314–320). Elsevier. https://doi.org/10.1016/B978-0-12-375000-6.00312-8
Gassama, S., & Sudaryati, E. (2022). The role of internal audit quality to the sustainability and success of microfinance program. Manajemen Bisnis, 12(1), 45–51. https://doi.org/10.22219/mb.v12i01.15642
Ghasemzadeh, A., & Esmaeili, E. (2018). Professional ethics and workplace safety behaviors. International Journal of Ethics & Society (IJES), 1(1), 1–8.
Kappagoda, U. W. M. R. S. (2018). Self-efficacy, task performance and contextual performance: A Sri Lankan experience. Journal of Human Resource and Sustainability Studies, 6(2), 157–166. https://doi.org/10.4236/jhrss.2018.62034
LaMorte, W. W. (2019). The social cognitive theory. Boston University School of Public Health. https://sphweb.bumc.bu.edu/otlt/MPH-Modules/SB/BehavioralChangeTheories/BehavioralChangeTheories5.html
Lunenburg, F. C. (2011). Goal-setting theory of motivation. International Journal of Management, Business, and Administration, 15(1), 1–6.
Nasrabadi, A., & Arbabian, A. (2015). The effects of professional ethics and commitment on audit quality. Management Science Letters, 5, 1023–1028. https://doi.org/10.5267/j.msl.2015.8.009
Nurwulan, L. L., & Fasha, N. C. N. (2018). Professional commitment and auditor experiences on auditors’ behavior in an audit conflict situation and impact on the implementation of auditors profession ethics. The International Journal of Business Review (The Jobs Review), 1(1), 9–20. https://doi.org/10.17509/tjr.v1i1.11875
Paranoan, N., Roreng, P. P., Tandirerung, C. J., & Tandungan, E. S. (2018). Disclosing professionalism behaviour of internal auditor in preventing fraud by using the local cultural wisdom ‘longko’ (A case study at Toraja Tribe, South Sulawesi, Indonesia). KnE Social Sciences, 3(10), 1203–1215. https://doi.org/10.18502/kss.v3i10.3462
Prasanti, D. H., Ramadhanti, W., & Puspasari, N. (2019). Effect of independence, work experience and competence on audit quality with professional ethics as moderating variable. Jurnal Akuntansi Aktual, 5(3), 223–233. https://doi.org/10.17977/um004v5i32019p223
Ratna, T. D., & Anisykurlillah, I. (2020). The effect of experience, independence, and gender on auditor professional scepticism with professional ethics as moderating. Accounting Analysis Journal, 9(2), 138–145. https://doi.org/10.15294/aaj.v9i2.25629
Rustiarini, N. W., Listawan, I. K., & Dewi, N. P. S. (2021). Effect of professional ethics, audit quality, and workload on materiality levels consideration. Management and Sustainable Development Journal, 3(1), 93–105. https://doi.org/10.46229/msdj.v3i1.202
Shea, C. M., & Howell, J. M. (2000). Efficacy-performance spirals: An empirical test. Journal of Management, 26(4), 791–812. https://doi.org/10.1177/014920630002600409
Shih, K., Hsieh, Y., & Lin, B. (2009). Moderator effects to internal audits’ self‐efficacy and job involvement. International Journal of Accounting & Information Management, 17(2), 151–165. https://doi.org/10.1108/18347640911001203
Skaržauskienė, A., Tamošiūnaitė, R., & Žalėnienė, I. (2013). Defining social technologies: Evaluation of social collaboration tools and technologies. The Electronic Journal Information Systems Evaluation, 16(3), 232–241.
Snyder, M., & Cantor, N. (1998). Understanding personality and social behavior: A functionalist strategy: Vol. 1. In G. L. D. T. Gilbert, S. T. Fiske (Ed.), The handbook of social psychology (4th ed.). Boston: McGraw-Hill.
Stajkovic, A. D., & Luthans, F. (1998). Social cognitive theory and self-efficacy: Going beyond traditional motivational and behavioral approaches. Organizational Dynamics, 26(4), 62–74. https://doi.org/10.1016/S0090-2616(98)90006-7
Wilde, N., & Hsu, A. (2019). The influence of general self-efficacy on the interpretation of vicarious experience information within online learning. International Journal of Educational Technology in Higher Education, 16(1), 26–45. https://doi.org/10.1186/s41239-019-0158-x
Wood, R., Kakebeeke, B., Debowski, S., & Frese, M. (2000). The impact of enactive exploration on intrinsic motivation, strategy, and performance in electronic search. Applied Psychology, 49(2), 263–283. https://doi.org/10.1111/1464-0597.00014
Wu, T. (2019). A review of the impact of traditional culture on auditing. American Journal of Industrial and Business Management, 09(3), 780–788. https://doi.org/10.4236/ajibm.2019.93051
Zou, J. (2019). On the role of internal audit in corporate governance. American Journal of Industrial and Business Management, 9(1), 63–71. https://doi.org/10.4236/ajibm.2019.91005
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Jurnal Ekonomi dan Bisnis
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License
