Internal Auditor Performance: Audit Structure, Compensation, Recommendation Quality, OCB, and Role Conflict

Ida Zuraida; Betri; Muhammad Fahmi; Frizki Danu Rakhmat

doi:10.56741/IISTR.jmsd.002444

Authors

Ida Zuraida Universitas Muhammadiyah Palembang
Betri
betri.sirajuddin@gmail.com
Universitas Muhammadiyah Palembang
Muhammad Fahmi Universitas Muhammadiyah Palembang
Frizki Danu Rakhmat Universitas Muhammadiyah Palembang

DOI:

https://doi.org/10.56741/IISTR.jmsd.002444

Keywords:

Audit Structure, Compensation, Internal Auditor, Organizational Citizenship Behavior, Role Conflict

Abstract

Internal auditor performance plays a crucial role in strengthening corporate governance, internal control, and risk management within banking institutions. However, empirical evidence regarding the influence of audit structure, compensation, recommendation quality, OCB, and the moderating role of role conflict remains inconsistent. This study aims to examine the effects of audit structure, compensation, recommendation quality, and OCB on internal auditor performance, as well as the moderating effect of role conflict. A quantitative survey was conducted involving internal auditors from state-owned and regional-owned banks in Palembang City. Of the 117 distributed questionnaires, 58 valid responses were analyzed using multiple linear regression and MRA. The results indicate that audit structure, compensation, recommendation quality, and OCB simultaneously have a significant effect on internal auditor performance. Individually, OCB positively and significantly influences internal auditor performance, whereas audit structure and compensation show positive but insignificant effects, and recommendation quality has a negative but insignificant effect. Furthermore, role conflict does not significantly moderate the relationships between the independent variables and internal auditor performance. These findings highlight the importance of fostering extra-role behavior to enhance internal auditor performance beyond structural and financial aspects. The study contributes to the literature on internal auditing by providing empirical evidence from the Indonesian banking sector and offers practical implications for bank management in developing strategies to strengthen auditor performance through organizational support and OCB. Future studies are recommended to include broader samples and additional organizational and behavioral variables.

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Author Biographies

Ida Zuraida, Universitas Muhammadiyah Palembang

is a lecturer and researcher in the field of Accounting, with research interests in financial accounting, auditing, corporate governance, taxation, and fraud prevention. She has published numerous articles in nationally accredited and international journals, focusing on topics such as firm value, auditor professionalism, internal control, whistleblowing systems, tax compliance, and financial performance. Her research also addresses contemporary issues in governance and organizational accountability, contributing to the advancement of accounting theory and practice. (email: idazuraidah@gmail.com).

Betri, Universitas Muhammadiyah Palembang

is a dedicated academic, researcher, and author in the field of Accounting with extensive expertise in auditing, taxation, corporate governance, and financial reporting. He has actively contributed to the advancement of accounting knowledge through numerous publications in reputable national and international journals, as well as scholarly books. His research focuses on audit quality, internal control, fraud prevention, taxation, Islamic accounting, and corporate governance, reflecting a strong commitment to promoting transparency, accountability, and ethical business practices. As an educator, he is passionate about inspiring students and bridging academic theory and practical application to support the development of competent and ethical accounting professionals. (email: betri.sirajuddin@gmail.com).

Muhammad Fahmi, Universitas Muhammadiyah Palembang

is an academician at the Faculty of Economics and Business, Universitas Muhammadiyah Palembang. He was formerly a senior auditor at a public accounting firm. He has auditing experience in several BUMD, private companies, and cooperatives in several regions of South Sumatra. He once served as the treasurer of MEK PWM Sumsel and Dikdasmen of Palembang City. He currently serves as the regional administrator of ICMI Sumsel, Yayasan Sulukussalam, and Lazismu Sumsel. (email: fahmisulai@yahoo.com).

Frizki Danu Rakhmat, Universitas Muhammadiyah Palembang

is a lecturer in Accounting at Universitas Muhammadiyah Palembang, Indonesia. He received his Bachelor’s degree from Universitas Negeri Sriwijaya (2010) and his Master’s degree from Universitas Trisakti (2014). He is currently pursuing a Doctoral degree at Universitas Lampung. His professional experience includes auditing, accounting, taxation, and finance management. (email: frizkidanurakhmat@gmail.com).

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