From watchdog to catalyst: How emotional intelligence, organizational culture, and training drive auditor performance in Indonesia’s inspectorate general

Kelik Nugroho ()
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Kelik Nugroho: Sekolah Tinggi Ilmu Ekonomi Kusuma Negara

Journal of Economics and Business Letters, 2025, vol. 5, issue 2, 49-58

Abstract: This study tests a governance-grounded model in which emotional intelligence (EI), organizational culture (OC), and education–training (Diklat) jointly predict auditor job performance within the Inspectorate General of the Indonesian Ministry of Religious Affairs. Using a cross-sectional explanatory survey of 92 government auditors, we measured EI (self-awareness, self-regulation, motivation, empathy, social skills), OC (integrity, discipline, learning orientation, team/people focus), Diklat (relevance, delivery, instructor quality, facilities), and performance (ability, initiative, timeliness, quality, communication) on five-point Likert scales, with supervisor input to reduce common-method bias. All instruments demonstrated strong reliability (α = .909–.965) and satisfactory validity. Bivariate regressions showed large positive effects on performance for EI (R² = .693), OC (R² = .654), and Diklat (R² = .756). In a joint OLS model, all predictors remained significant with standardized coefficients: Diklat (β = .497, p

Keywords: auditor performance; emotional intelligence; organizational culture; training and development; public sector auditing; good governance (search for similar items in EconPapers)
Date: 2025
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DOI: 10.55942/jebl.v5i2.880

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