PENGARUH TOP MANAGEMENT COMMITMENT DAN AUDIT COMMUNICATION TERHADAP INTERNAL AUDIT EFFECTIVENESS DENGAN PERAN MEDIASI INFORMATION TECHNOLOGY UTILIZATION DAN AUDITEE ENGAGEMENT PADA INSPEKTORAT JENDERAL KEMENTERIAN KESEHATAN

HENDRICO, . (2026) PENGARUH TOP MANAGEMENT COMMITMENT DAN AUDIT COMMUNICATION TERHADAP INTERNAL AUDIT EFFECTIVENESS DENGAN PERAN MEDIASI INFORMATION TECHNOLOGY UTILIZATION DAN AUDITEE ENGAGEMENT PADA INSPEKTORAT JENDERAL KEMENTERIAN KESEHATAN. Magister thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

ABSTRAK Penelitian ini menganalisis efektivitas audit internal pada organisasi sektor publik melalui pengujian jalur struktural-teknologis dan komunikasi-perilaku dalam satu kerangka penelitian. Penelitian bertujuan menganalisis pengaruh top management commitment dan audit communication terhadap internal audit effectiveness, baik secara langsung maupun melalui mediasi information technology utilization dan auditee engagement pada Inspektorat Jenderal Kementerian Kesehatan Republik Indonesia. Model dikembangkan dengan mengintegrasikan agency theory dan organizational support theory untuk menjelaskan kedua jalur tersebut secara bersamaan. Penelitian menggunakan pendekatan kuantitatif dengan desain explanatory dan survei cross-sectional. Unit analisis penelitian adalah individu auditor internal. Populasi penelitian mencakup 214 auditor, dengan pengumpulan data melalui census invitation dan partisipasi sukarela (voluntary response). Data dari 139 auditor dianalisis menggunakan Partial Least Squares Structural Equation Modeling. Hasil penelitian menunjukkan bahwa pada jalur struktural-teknologis, top management commitment berpengaruh positif dan signifikan terhadap information technology utilization dan internal audit effectiveness. Information technology utilization juga berpengaruh positif dan signifikan terhadap internal audit effectiveness serta memediasi secara parsial komplementer pengaruh top management commitment terhadap internal audit effectiveness. Pada jalur komunikasi-perilaku, audit communication berpengaruh positif dan signifikan terhadap auditee engagement. Namun, pengaruh audit communication terhadap internal audit effectiveness, pengaruh auditee engagement terhadap internal audit effectiveness, dan pengaruh tidak langsung audit communication melalui auditee engagement tidak signifikan. Secara keseluruhan, jalur struktural-teknologis memperoleh dukungan empiris yang lebih konsisten. Temuan penelitian merefleksikan hubungan antarkonstruk berdasarkan persepsi auditor yang berpartisipasi, bukan pengukuran objektif atas kondisi atau kinerja organisasi. Kata kunci: internal audit effectiveness, top management commitment, audit communication, information technology utilization, auditee engagement. ***** ABSTRACT This study examines internal audit effectiveness in public sector organizations by testing structural–technological and communication–behavioral pathways within a single research framework. It aims to analyze the effects of top management commitment and audit communication on internal audit effectiveness, both directly and indirectly through the mediating roles of information technology utilization and auditee engagement at the Inspectorate General of the Ministry of Health of the Republic of Indonesia. The model integrates agency theory and organizational support theory to explain both pathways within the same framework. This study employed a quantitative approach with an explanatory design and a cross-sectional survey. The unit of analysis was the individual internal auditor. The population comprised 214 auditors, and data were collected using a census invitation approach with voluntary participation. Data obtained from 139 auditors were analyzed using Partial Least Squares Structural Equation Modeling. The results show that, within the structural–technological pathway, top management commitment has positive and significant effects on information technology utilization and internal audit effectiveness. Information technology utilization also has a positive and significant effect on internal audit effectiveness and partially complements the direct effect of top management commitment on internal audit effectiveness. Within the communication–behavioral pathway, audit communication has a positive and significant effect on auditee engagement. However, the effect of audit communication on internal audit effectiveness, the effect of auditee engagement on internal audit effectiveness, and the indirect effect of audit communication through auditee engagement are not significant. Overall, the structural–technological pathway receives more consistent empirical support. The findings reflect relationships among constructs based on the perceptions of participating auditors rather than objective measures of organizational conditions or performance. Keywords: internal audit effectiveness, top management commitment, audit communication, information technology utilization, auditee engagement.

Item Type:	Thesis (Magister)
Additional Information:	1. Dr. Marsellisa Nindito, S.E., M.Sc., Ak., CA. 2. Dr. Indra Pahala, M.Si.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Negara
Divisions:	FE > S2 Akuntansi
Depositing User:	Hendrico .
Date Deposited:	10 Aug 2026 03:21
Last Modified:	10 Aug 2026 03:21
URI:	http://repository.unj.ac.id/id/eprint/69282

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