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[期刊论文]
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The Moderating Effect of Organizational Changes on the Influence of Ethical Decision Making on Public Sector Internal Auditor Performance
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作 者：
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Indrawati Yuhertiana;Corry Natasha Patrioty;Nafsiah Mohamed;
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出版年：2019
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页 码：480 - 493
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出版社：University of Finance and Management, Warsaw
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摘 要：
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This study investigates the role of organizational change in moderating the effect of ethical decisionmaking on internal auditor performance. The study population comprises internal auditorswho work in the public sector (a government-owned company in Indonesia). Smart Partial LeastSquare statistic software is used to test the hypotheses. This study has led to three findings. First,this study finds that ethical decision making provides support for auditor performance. Second, thisstudy finds that organizational change does not provide support for auditor performance. Third,the analysis shows that the role of organizational change does not succeed in helping to strengthenor weaken ethical decision making in auditor performance.
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关键字：
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Organizational changes; ethical decision making; internal auditor performance; public sector
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全文
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所属期刊
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ISSN: 2084-0845
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来自：University of Finance and Management, Warsaw
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