The Effect of Professionalism, Auditors Human Resource Competency and Executive Follow Up Commitment on Internal Auditors Performance

Abstract

This study aims are to test and analyse (i) the effect of auditors professionalism on internal auditors performance; (ii) the auditors human resources competence on internal auditors performance; (iii) the executive follow-up commitment on auditors performance; (iv) the auditors human resources competence on auditors performance through the auditors spirituality dimension; and (v) the executive follow-up commitment on auditors performance through the auditors spirituality dimension. This is an explanatory research with a quantitative approach. The population is internal auditors and Supervisors at a Local Apparatus Work Unit (LAWU). Samples are 172 auditors. Data was collected by questionnaires and analys using a structural equation model (SEM) with AMOS software, 21.0. The research results showed that auditors professionalism and auditors human resource competence have insignificant effect on auditors performance. Executive follow-up commitment has a significant effect on auditors performance. Auditors HR competence has significant effect on auditors performance through spirituality variables. Executive follow up commitment has significant effect on auditors performance through auditors spirituality.