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Determinants of Internal Auditor Performance through Knowledge Management with Organizational Culture as Moderating

Accounting Analysis Journal · Vol. 7 No. 3 (2019) · hlm. 183–191

DOI
10.15294/aaj.v7i3.22631
ISSN
2502-6216, 2252-6765
Terbit
2019-03-11
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to analyze the influence of transformational leadership style and transactional to knowledge management with organizational culture as moderate, and direct influence of competence, motivation, and knowledge management on internal auditors performance. The population of this study is 172 BPKP auditors representative of Central Java. The minimum number of samples that can be taken based on the slovin formula is 120 auditors. Sampling technique used simple random sampling technique. Data collection used questionnaires. This research used Structural Equation Modelling (SEM) method. Hypothesis testing used SmartPLS 3.0 program. The results of this study indicate that transformational leadership has a positive effect on knowledge management. Transactional leadership has a positive effect on knowledge management. Organizational culture moderates the transformational leadership relationship to knowledge management. Organizational culture does not moderate the transactional leadership relationship to knowledge management. Competence has a positive effect on the internal auditors’ performance. Motivation has a positive affects the internal auditors’ performance. Knowledge management has a positive affects the internal auditors performance.. The conclusion of this study is the lack of attention of leaders given to the impact of organizational culture on the knowledge management.

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  • Universitas Yudharta Pasuruan
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Bestari Dwi HandayaniAfiliasi tidak diketahui2
Amir MahmudUniversitas Yudharta Pasuruan1
Galang Rahadian PrabowoAfiliasi tidak diketahui1
Bagus Arya PradanaAfiliasi tidak diketahui1
Luluk Arifatul KholidahAfiliasi tidak diketahui1
Satria Widi ParmantoAfiliasi tidak diketahui1
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Fitria Puji AstutiAfiliasi tidak diketahui1
Elisa Giovani AnggastaAfiliasi tidak diketahui1
Fina SetyaningrumAfiliasi tidak diketahui1
Leli Kurnia SariAfiliasi tidak diketahui1
Eliza Dewi SusantoAfiliasi tidak diketahui1
Efrillya NiswantariputriAfiliasi tidak diketahui1
Wingkan PambudiAfiliasi tidak diketahui1
Rizqi AmaliahAfiliasi tidak diketahui1
Rifka AnnisaAfiliasi tidak diketahui1
Putri VeranikaAfiliasi tidak diketahui1
Primadhani Dyah LarasatiAfiliasi tidak diketahui1
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Determinants of Internal Auditor Performance through Knowledge Management with Organizational Culture as Moderating</dc:title>
	<dc:creator>Sulistiyanto, Fajar</dc:creator>
	<dc:creator>Murtini, Henny</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the influence of transformational leadership style and transactional to knowledge management with organizational culture as moderate, and direct influence of competence, motivation, and knowledge management on internal auditors performance. The population of this study is 172 BPKP auditors representative of Central Java. The minimum number of samples that can be taken based on the slovin formula is 120 auditors. Sampling technique used simple random sampling technique. Data collection used questionnaires. This research used Structural Equation Modelling (SEM) method. Hypothesis testing used SmartPLS 3.0 program. The results of this study indicate that transformational leadership has a positive effect on knowledge management. Transactional leadership has a positive effect on knowledge management. Organizational culture moderates the transformational leadership relationship to knowledge management. Organizational culture does not moderate the transactional leadership relationship to knowledge management. Competence has a positive effect on the internal auditors’ performance. Motivation has a positive affects the internal auditors’ performance. Knowledge management has a positive affects the internal auditors performance.. The conclusion of this study is the lack of attention of leaders given to the impact of organizational culture on the knowledge management.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2019-03-11</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/22631</dc:identifier>
	<dc:identifier>10.15294/aaj.v7i3.22631</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 7 No 3 (2018): November 2018; 183-191</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v7i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/22631/12980</dc:relation>
</oai_dc:dc>