Melola Discovery

← Melola Discovery

Journal

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

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

DOI
10.15294/aaj.v7i3.22631
ISSN
2502-6216, 2252-6765
Published
2019-03-11
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Collaboration network of the authors

22 authors · 31 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Bestari Dwi HandayaniAffiliation unknown2
Galang Rahadian PrabowoAffiliation unknown1
Amir MahmudAffiliation unknown1
Bagus Arya PradanaAffiliation unknown1
Luluk Arifatul KholidahAffiliation unknown1
Satria Widi ParmantoAffiliation unknown1
Indah AnisykurlillahAffiliation unknown1
Fitria Puji AstutiAffiliation unknown1
Elisa Giovani AnggastaAffiliation unknown1
Fina SetyaningrumAffiliation unknown1
Leli Kurnia SariAffiliation unknown1
Eliza Dewi SusantoAffiliation unknown1
Efrillya NiswantariputriAffiliation unknown1
Wingkan PambudiAffiliation unknown1
Rizqi AmaliahAffiliation unknown1
Rifka AnnisaAffiliation unknown1
Putri VeranikaAffiliation unknown1
Primadhani Dyah LarasatiAffiliation unknown1
Mochammad Taufiq GimnastiarAffiliation unknown1
Widia Sari HutabaratAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<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>