Top Management Support and Internal Audit Effective-ness in Public Sector Organisations in Indonesia: Does Policy Dynamics and Leadership Changes Matter?

Budi S. Purnomo (), Denny Andriana, Abi Sopyan Febrianto and Godwin Ahiase
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Budi S. Purnomo: Universitas Pendidikan Indonesia
Denny Andriana: Universitas Pendidikan Indonesia
Abi Sopyan Febrianto: Universitas Pendidikan Indonesia
Godwin Ahiase: Universitas Pendidikan Indonesia

A chapter in Proceedings of the 9th Global Conference on Business, Management and Entrepreneurship (GCBME 2024), 2025, pp 713-719 from Springer

Abstract: Abstract This study examines the influence of top management support on the effectiveness of internal audits in Indonesian public-sector organizations. This study also considers the moderating effects of policy dynamics and leader-ship changes. Data were collected from 344 internal auditors in West Java Province using a quantitative survey. The findings indicate that top management support significantly and positively impacts internal audit effective-ness, particularly in organizations with higher initial audit effectiveness. Auditors’ professional proficiency contributes positively to audit effectiveness, while the quality of audit work has varying effects. Surprisingly, organizational independence negatively influences audit effectiveness, suggesting coordination challenges. Policy dynamics and leadership changes disrupt audit processes, highlighting the importance of a stable governance framework. This study provides valuable insights for policymakers and organizational leaders seeking to enhance audit practices and governance in the public sec-tor.

Keywords: Management Support; Internal Audit Effectiveness; Policy Dynamics; Leadership Changes; Public Sector Organisations (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-817-2_83

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DOI: 10.2991/978-94-6463-817-2_83

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