Determination of Internal Auditor Performance with Job Satisfaction as a Mediator at Muhammadiyah Universities throughout Indonesia
DOI:
10.5281/zenodo.19414227Published:
2026-03-31Downloads
Abstract
This study examines the influence of leadership style, professionalism, locus of control (LOC), and independence on the performance of internal auditors at Muhammadiyah and Aisyiyah Higher Education Institutions (PTM/A) in Indonesia, with job satisfaction as a mediating variable. The study uses an explanatory quantitative approach with a sample of 101 internal auditors selected through purposive sampling from various PTM/A across Indonesia. Data was analyzed using Structural Equation Model-Partial Least Square (SEM-PLS). The results indicate that leadership style and professionalism have a significant positive effect on both internal auditor performance and job satisfaction. However, locus of control and independence did not show a significant effect on auditor performance. Job satisfaction was found to effectively mediate the influence of leadership style and professionalism on performance, but did not mediate the influence of locus of control and independence. The research model demonstrates a very strong explanatory power, with R² values of 98.7% for job satisfaction and 62.7% for auditor performance. This study makes a significant contribution to the internal audit literature and provides a strategic foundation for institutions to strengthen leadership and professional ethics to improve organizational governance quality.
Keywords:
Internal Auditor Performance Job Satisfaction Professionalism Leadership Style PTM/AReferences
Afandi, Syed Agung, Lestari, Reski, & Afandi, Muslim. (2021). Collaborative Governance in Preserving the Malay Culture of Riau. Peuradeun Scientific Journal, 9 (2), 483. https://doi.org/10.26811/peuradeun.v9i2.525
Al-Dhubaibi, Ahmed, Abdul Rahman, Rashidah, Sanusi, Zuraidah, Abdul Rahman, Ibrahim, & Haniff, Mohd. (2024). Levers of Control on Firm Performance in an Emerging Country: Do Management Accounting Practices Matter? ABAC Journal, 44 (4). https://doi.org/10.59865/abacj.2024.59
Alhamami, Munassir. (2025). Validating Ajzen's Theory of Planned Behavior in Saudi Translation Education Programs Using a Reflective Structural Equation Model. Scientific Reports, 15 (1). https://doi.org/10.1038/s41598-025-05363-9
Aliedan, Meqbel M., Elshaer, Ibrahim A., Alyahya, Mansour A., & Sobaih, Abu Elnasr E. (2022). Influences of University Education Support on Entrepreneurship Orientation and Entrepreneurship Intention: Application of Theory of Planned Behavior. Sustainability, 14 (20), 13097. https://doi.org/10.3390/su142013097
Almer, Elizabeth Dreike, Cannon, Nathan H., & Kremin, Joleen. (2023). The Impact of Supervisor Relationships on Auditor Turnover Intentions Using Leader-Member Exchange Theory. Behavioral Research in Accounting, 35 (2), 1–12. https://doi.org/10.2308/bria-2022-017
Alqudah, Hamza, Amran, Noor Afza, Hassan, Haslinda, Lutfi, Abdalwali, Alessa, Noha, Alrawad, Mahmaod, & Almaiah, Mohammed Amin. (2023). Examining the critical factors of internal audit effectiveness from internal auditors’ perspective: Moderating role of extrinsic rewards. Heliyon, 9 (10), e20497. https://doi.org/10.1016/j.heliyon.2023.e20497
Alves, Iryna, Gregório, Bruno, & Lourenço, Sofia M. (2024). Personality characteristics, preferences for rewards and the propensity to choose an auditing job. Journal of Accounting & Organizational Change, 20 (6), 56–84. https://doi.org/10.1108/jaoc-04-2023-0080
Bentouhami, Hayat, Weyler, Joost, & Casas, Lidia. (2021). Reporting of “Theoretical Design” in Explanatory Research: A Critical Appraisal of Research on Early Life Exposure to Antibiotics and the Occurrence of Asthma. Clinical Epidemiology, 13 (1), 755–767. https://doi.org/10.2147/clep.s318287
Bernales-Turpo, Deisy, Quispe-Velasquez, Roy, Flores-Ticona, Diony, Saintila, Jacksaint, Ruiz Mamani, Percy G., Huancahuire-Vega, Salomón, Morales-García, Mardel, & Morales-García, Wilter C. (2022). Burnout, Professional Self-Efficacy, and Life Satisfaction as Predictors of Job Performance in Health Care Workers: The Mediating Role of Work Engagement. Journal of Primary Care & Community Health, 13 (2), 215013192211018. https://doi.org/10.1177/21501319221101845
Bhardwaj, Anish. (2022). Medical Professionalism in the Provision of Clinical Care in Healthcare Organizations. Journal of Healthcare Leadership, 14 (2), 183–189. https://doi.org/10.2147/jhl.s383069
Budiatri, Aisah Putri. (2021). The Impact of Local Parties on Party System Institutionalisation in Post-Conflict Aceh. Journal of Current Southeast Asian Affairs, 41 (1), 34–58. https://doi.org/10.1177/18681034211029035
Caliendo, Marco, Cobb-Clark, Deborah A., Silva-Goncalves, Juliana, & Uhlendorff, Arne. (2024). Locus of control and the preference for agency. European Economic Review, 165 , 104737. https://doi.org/10.1016/j.euroecorev.2024.104737
Calvin, Christopher G., & Holt, Matthew. (2023). The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency. Accounting Horizons, 37 (2), 47–65. https://doi.org/10.2308/horizons-2020-105
Camacho, Luis J., Banks, Moises, Sookhai, Satesh, & Concepción, Emely. (2025). Redimensioning the Theory of Planned Behavior on Workplace Energy Saving Intention: The Mediating Role of Environmental Knowledge and Organizational Culture. Sustainability, 17 (8), 3574. https://doi.org/10.3390/su17083574
Chen, Ya Hui, Wang, Kung Jeng, & Liu, Shih Hsun. (2023). How Personality Traits and Professional Skepticism Affect Auditor Quality? A Quantitative Model. Sustainability, 15 (2), 1547. https://doi.org/10.3390/su15021547
Dajani, Dima, Yaseen, Saad G., El Qirem, Ihab, & Sa’D, Hanadi. (2022). Predictors of Intention to Use a Sustainable Cloud-Based Quality Management System among Academics in Jordan. Sustainability, 14 (21), 14253. https://doi.org/10.3390/su142114253
Donnelly, Amy M., & Donnelly, David P. (2023). A Systematic Review of Experimental Research on Accountability in Auditing. Behavioral Research in Accounting, 35 (2), 37–72. https://doi.org/10.2308/bria-2021-050
Eklöv Alander, Gunilla. (2023). Internal auditor independence as a situated practice: four archetypes. Accounting, Auditing & Accountability Journal, 36 (9), 108–134. https://doi.org/10.1108/aaaj-08-2019-4137
Ghazi H Sulimany, Hamid. (2024). Does Institutional Ownership Moderate the Relationship Between Audit Committee Composition and Audit Report Lag: Evidence From Saudi. Sage Open, 14(2). https://doi.org/10.1177/21582440241241171
Glaveli, Niki, Manolitzas, Panagiotis, Tsourou, Eftychia, & Grigoroudis, Evangelos. (2023). Unlocking Teacher Job Satisfaction During the COVID-19 Pandemic: a Multi-criteria Satisfaction Analysis. Journal of the Knowledge Economy, 15 (1), 1264–1285. https://doi.org/10.1007/s13132-023-01124-z
Guazzini, Andrea, Baroni, Marina, Fiorenza, Maria, Sprugnoli, Sofia, Valdrighi, Giulia, & Duradoni, Mirko. (2025). Development and Validation of the New Environmental Locus of Control (NE-LOC) Scale: A Novel Measure of Internal, External, and Community Locus of Control for Sustainability. Sustainability, 17 (13), 6162. https://doi.org/10.3390/su17136162
Guo, Qianqian, Shen, Huawen, Fan, Daisy X. F., & Buhalis, Dimitrios. (2023). CSR influence on job performance: the roles of psychological needs fulfillment and organizational identification among tourism firms. International Journal of Contemporary Hospitality Management, 36 (5), 1665–1689. https://doi.org/10.1108/ijchm-09-2022-1180
Guraya, Shaista Salman, Guraya, Salman Yousuf, & Yusoff, Muhamad Saiful Bahri. (2021). Preserving professional identities, behaviors, and values in digital professionalism using social networking sites; a systematic review. BMC Medical Education, 21 (1). https://doi.org/10.1186/s12909-021-02802-9
Harber, Michael, & Willows, Gizelle D. (2022). The commercialist identity of mid-tier firm auditors: a precarious balancing of priorities. Accounting, Auditing & Accountability Journal, 35 (8), 1803–1829. https://doi.org/10.1108/aaaj-03-2021-5208
Hazaea, Saddam A., Al-Matari, Ebrahim Mohammed, Omer, Adam Mohamed, Farhan, Najib H. S., & Zhu, Jinyu. (2024). The impact of internal audit system on performance: evidence from emerging markets. Humanities and Social Sciences Communications, 11 (1). https://doi.org/10.1057/s41599-024-03835-3
Jamil, Muthyaah Mohd, Abidin, Nor Hafizah Zainal, & Alwi, Norhayati Mohd. (2022). The governance structure on the role of internal auditors in environmental auditing practices: Cases of Malaysian local organizations. Environmental Challenges, 9 , 100632. https://doi.org/10.1016/j.envc.2022.100632
Johari, Razana Juhaida, Alam, Md Mahmudul, & Said, Jamaliah. (2021). Investigating factors that influence Malaysian auditors’ ethical sensitivity. International Journal of Ethics and Systems, 37
Johari, Razana Juhaida, Mohd Hairudin, Nurul Afifah, & Dawood, Ayub Khan. (2022). Analysis of factors affecting dysfunctional audit behavior in Malaysia. International Journal of Ethics and Systems, 38 (4), 702–719. https://doi.org/10.1108/ijoes-07-2021-0151
Jung, Joo Young. (2022). The Effect of Authentic Leadership of Deans and Directors on Sustainable Organizational Commitment at Universities: Mediated by Organizational Culture and Trust. Sustainability, 14 (17), 11051. https://doi.org/10.3390/su141711051
Jung, Yusun, & Cho, Moon Kyung. (2022). Impacts of reporting lines and joint reviews on internal audit effectiveness. Managerial Auditing Journal, 37 (4), 486–518. https://doi.org/10.1108/maj-10-2020-2862
Kupec, Václav, Písař, Přemysl, Lukáč, Michal, & Pajtinková Bartáková, Gabriela. (2021). Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment. Sustainability, 13 (12), 6691. https://doi.org/10.3390/su13126691
Lee, Jaemin, Lee, Joon Mahn, & Kim, Ji Yub (Jay). (2021). The Role of Attribution in Learning from Performance Feedback: Behavioral Perspective on the Choice between Alliances and Acquisitions. Academy of Management Journal, 66 (2), 578–603. https://doi.org/10.5465/amj.2019.1293
Leong, Lai Ying, Hew, Teck Soon, Ooi, Keng Boon, Metri, Bhimaraya, & Dwivedi, Yogesh K. (2022). Extending the Theory of Planned Behavior in the Social Commerce Context: A Meta-Analytic SEM (MASEM) Approach. Information Systems Frontiers, 25 (5), 1847–1879. https://doi.org/10.1007/s10796-022-10337-7
Liston‐Public Administration, 102 (3), 1045–1068. https://doi.org/10.1111/padm.12964
Liu, Teng, Wu, Cisheng, Zhang, Kexin, & Ge, Manman. (2025). Impact of technological turbulence and competitive intensity on employee job performance: The role of workplace digitalization and job crafting. PLOS One, 20 (8). https://doi.org/10.1371/journal.pone.0330710
Liu, Yingyan, Zhang, Zaisheng, Zhao, Heng, & Liu, Li. (2022). The double-edged sword effects of differential leadership on deviant behavior. Current Psychology (New Brunswick, N.J.), 85 (3), 27888–27900. https://doi.org/10.1007/s12144-022-03845-x
Lonto, Miryam Pingkan, Sukoharsono, Eko Ganis, Baridwan, Zaki, & Prihatiningtias, Yeney Widya. (2023). The Effectiveness of Internal Audit for Fraud Prevention. Australasian Business, Accounting and Finance Journal, 17 (3), 171–190. https://doi.org/10.14453/aabfj.v17i3.11
Ma, Xiucheng, Wu, Dongmei, & Hou, Xiaofeng. (2022). Positive affect and job performance in psychiatric nurses: A moderated mediation analysis. Nursing Open, 10 (5), 3064–3074. https://doi.org/10.1002/nop2.1553
Magri, Carlotta, & Marchini, Pier Luigi. (2023). Audit quality and debt restructuring: evidence from Italy. Managerial Auditing Journal, 39 (1), 50–70. https://doi.org/10.1108/maj-01-2023-3794
Mohd Ghazali, Zulkifli, Wan Yaacob, Wan Fairos, & Wan Omar, Wan Marhaini. (2023). LGCM and PLS-SEM in Panel Survey Data: A Systematic Review and Bibliometric Analysis. Data, 8 (2), 32. https://doi.org/10.3390/data8020032
Morales-García, Wilter C., Vallejos, María, Sairitupa-Sanchez, Liset Z., Morales-García, Sandra B., Rivera-Lozada, Oriana, & Morales-García, Mardel. (2024). Depression, professional self-efficacy, and job performance as predictors of life satisfaction: the mediating role of work engagement in nurses. Frontiers in Public Health, 12 . https://doi.org/10.3389/fpubh.2024.1268336
Najaf, Khakan, Chin, Alice, Fook, Adrian Lean Wan, Dhiaf, Mohamed M., & Asiaei, Kaveh. (2023). Fintech and corporate governance: at times of financial crisis. Electronic Commerce Research, 24 (1), 605–628. https://doi.org/10.1007/s10660-023-09733-1
Nuijten, Arno L. P., Verbraak-Kolevska, Violeta, & Keil, Mark. (2024). Can nudging with descriptive norms help internal auditors stop runaway information systems projects? Journal of Management and Governance, 29 (1). https://doi.org/10.1007/s10997-024-09705-z
Rajabalizadeh, Javad, & Schadewitz, Hannu. (2025). Audit report readability and information efficiency: evidence from the Tehran Stock Exchange. Journal of Accounting in Emerging Economies, 15 (2), 491–516. https://doi.org/10.1108/jaee-08-2024-0344
Renschler, Melissa E., Ahn, Jaehan, Hoitash, Rani, & Hoitash, Udi. (2023). Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data. Auditing: A Journal of Practice & Theory, 42 (3), 107–136. https://doi.org/10.2308/ajpt-19-130
Rodrigues, Soraia Filipa Nicola Martins, Henriques, Helga Marília Da Silva Rafael, & Henriques, Maria Adriana Pereira. (2022). Needs of older persons undergoing cardiac surgery: Exploring the perceptions of nurses, patients waiting for and patients having had surgery. Nursing Open, 9 (3), 1774–1784. https://doi.org/10.1002/nop2.1206
Serafim, Ana, Veloso, Cláudia Miranda, Rivera-Navarro, Jesús, & Sousa, Bruno. (2024). Emotional Intelligence and Internal Marketing as Determinants of Job Satisfaction and Satisfaction with Life among Portuguese Professionals. Sustainability, 16 (5), 1932. https://doi.org/10.3390/su16051932
Setiadi, Sandi, Widyastuti, Sri, Zulkifli, & Darmansyah. (2025). Sustainable nature tourism transformation: The strategic role of green tourism in West Java. Edelweiss Applied Science and Technology, 9 (3), 1544–1569. https://doi.org/10.55214/25768484.v9i3.5599
Sinha, Vikash Kumar, Arena, Marika, & Schiehll, Eduardo. (2024). Discretion in the Governance Work of Internal Auditors: Interplay Between Institutional Complexity and Organizational Embeddedness. British Journal of Management, 36 (2), 686–706. https://doi.org/10.1111/1467-8551.12865
Susanto, Hendra, Mulyani, Sri, Sukmadilaga, Citra, & Ghani, Erlane K. (2022). Sustaining Investigative Audit Quality through Auditor Competency and Digital Forensic Support: A Consensus Study. Sustainability, 14 (22), 15141. https://doi.org/10.3390/su142215141
Valachovic, Edward L. (2024). Periodically correlated time series and the Variable Bandpass Periodic Block Bootstrap. PloS One, 19 (9), e0310563. https://doi.org/10.1371/journal.pone.0310563
Velte, Patrick. (2022). The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research. Management Review Quarterly, 73 (3), 959–985. https://doi.org/10.1007/s11301-022-00264-x
Xiao, Hu, Xie, Wei, & Liu, Bo. (2024). An empirical study on the influence of new generation employees’ job satisfaction on contextual performance in the energy industry. Heliyon, 10 (9), e30073. https://doi.org/10.1016/j.heliyon.2024.e30073
Yulius, Yopi. (2022). The effect of Islamic visionary leadership on organizational commitment and its impact on employee performance. HTS Teologiese Studies / Theological Studies, 78 (1). https://doi.org/10.4102/hts.v78i1.7722
Yusop, Farrah Dina, Habibi, Akhmad, & Razak, Rafiza Abdul. (2021). Factors Affecting Indonesian Preservice Teachers’ Use of ICT During Teaching Practices Through Theory of Planned Behavior. Sage Open, 11 (2), 215824402110275. https://doi.org/10.1177/21582440211027572
Zamzam, Irfan, Mahdi, Suriana Ar, & Sardju, Fitriani. (2024). The Influence of Competency and Professional Behavior on Internal Auditor Performance in the Digital Era with Time Budget Pressure as a Moderator. Australasian Business, Accounting and Finance Journal, 18 (2), 120–132. https://doi.org/10.14453/aabfj.v18i2.08
Zhang, Yiling, & Wei, Lang. (2022). Philanthropy, audit firms culture and auditor independence. PLOS ONE, 17 (11), e0277567. https://doi.org/10.1371/journal.pone.0277567
License
Copyright (c) 2026 Safier Ramdani, Tri Widyastuti, Darmansyah
This work is licensed under a Creative Commons Attribution 4.0 International License.
Downloads
How to Cite
