Proceedings of the 3rd Economics and Business International Conference, EBIC 2022, 22 September 2022, Medan, North Sumatera, Indonesia

Research Article

Exploring Respondents Characteristics as The Essential Factors of Internal Auditor Performance

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  • @INPROCEEDINGS{10.4108/eai.22-9-2022.2337047,
        author={Rizal Iskandar Batubara and Erlina  Erlina},
        title={Exploring Respondents Characteristics as The Essential Factors of Internal Auditor Performance},
        proceedings={Proceedings of the 3rd Economics and Business International Conference, EBIC 2022, 22 September 2022, Medan, North Sumatera, Indonesia},
        publisher={EAI},
        proceedings_a={EBIC},
        year={2024},
        month={4},
        keywords={internal audit good governance clean government gender fraud},
        doi={10.4108/eai.22-9-2022.2337047}
    }
    
  • Rizal Iskandar Batubara
    Erlina Erlina
    Year: 2024
    Exploring Respondents Characteristics as The Essential Factors of Internal Auditor Performance
    EBIC
    EAI
    DOI: 10.4108/eai.22-9-2022.2337047
Rizal Iskandar Batubara1,*, Erlina Erlina1
  • 1: Universitas Sumatera Utara
*Contact email: rizaliskandarbatubara@usu.ac.id

Abstract

This study aims to analyze differences in audit performance perceived by auditors based on their characteristics. It is crucial to managing the internal audit team to supervise and control regional government work appropriately. The public sector organization in Indonesia still struggles to face corruption and fraud issues during budget planning, implementation, and reporting. The subject of this study is internal auditors of the regional government (city and regency) in Sumatra Utara, Indonesia. Using random sampling, this study has collected 280 data. The data was analyzed using Multivariate Analysis of Variance (MANOVA). The result of this study indicates that gender and professional grade impact individual audit performance, particularly professional skepticism and communication. This study recommends that decision-makers design an appropriate combination of auditor teams to maintain professional skepticism and communication among internal auditors. It is essential to maintain auditor ethical and risk concerns during supervision and internal control tasks. It is also necessary to maintain the comprehensiveness of crucial information the internal auditor team probably collects.