Pengaruh Dukungan Organisasi, Penerapan Risk Culture, Dysfunctional Audit Behavior, dan Tekanan Pekerjaan terhadap Kualitas Audit Internal Pemerintah Daerah di Sumatera Utara

Abstract

The purpose of this study was to analyze and find empirical evidence on whether (1) organizational support, application of risk culture, dysfunctional audit behavior, and job pressure on the quality of internal audit, (2) the effect of the interaction of dysfunctional audit behavior variables with job pressure on the quality of internal audit, and ( 3) see the role of work pressure as a moderating variable, whether it weakens, strengthens or reverses the direction of the influence of the independent variable with the dependent variable. The population of this research is internal auditors in provinces, districts, and cities in North Sumatra. Data collection was carried out using google forms and also conducted interviews with several internal auditors in several local governments. Hypothesis testing 1,2,3 and 4 were carried out using the PLS application, while statistical descriptive testing and hypotheses 6,7, and 8 used the SPSS application. The results of the study found that organizational support, application of risk culture, dysfunctional audit behavior, and job pressure had a significant effect on the quality of internal audits. The interaction between dysfunctional audit behavior and job pressure has an effect on audit quality. The effect of organizational support on the quality of internal audits will be lower if the auditor has low work pressure. The results of this study contradict the proposed hypothesis where the proposed hypothesis is that the effect of organizational support on the quality of internal audits will be lower if the auditor has high work pressure. The influence of Dysfunctional audit behavior on audit quality will be higher if the auditor has high work pressure. The influence of risk culture on audit quality will be lower if the auditor has high work pressure. The results of this study support the proposed hypothesis.