Abstract

A government internal auditor must implement internal auditor standards professionally, independently, and objectively. The challenges of internal auditors are independence and objectivity. This study aims to test the moderating role of time budget pressure and moral reasoning on the influence of integrity and objectivity on government internal auditors/APIP performance. The research design is a quantitative research mechanism. Data was collected using a questionnaire. Survey techniques require rigid tests: pilot tests, non-responsivity response bias, and hypothesis testing. The number of questionnaires returned by respondents was 135, so participation was outstanding. Sampling used simple random sampling and was selected by census to determine the number of samples. The study's results indicate that the integrity of internal auditors significantly affects the performance of APIP auditors. Moral reasoning has not been proven to moderate the effect of integrity on the performance of APIP auditors. Time budget pressure is proven to be a moderator by strengthening the effect of integrity on the performance of internal auditors/APIP. Other results show that objectivity significantly affects the performance of APIP internal auditors. Moral reasoning is proven to strengthen the effect of objectivity on the performance of APIP internal auditors. Also, time budget pressure has yet to be proven to strengthen or weaken the effect of objectivity on the performance of internal auditors/APIP. The research contribution aims to make regulations mandatory and take firm action against auditor independence violations.

Keywords: Internal audit, time budget pressure, moral reasoning, integrity, objectivity

How to Cite:

Soleman, R., Zamzam, I. & Mahdi, S. A., (2025) “The Influence of Integrity and Objectivity on APIP Performance in North Maluku Auditors with Moral Reasoning and Time Budget Pressure as Moderating Variables”, Australasian Accounting, Business and Finance Journal . doi: https://doi.org/10.14453/aabfj.v19i5.08

Rights: In Copyright