Relationship between the Role of Stress on the Quality of Government Internal Audit with Knowledge Search as a Mediating Variable

Agustiawan Agustiawan; Norra Isnasia Rahayu; Riky Perdana; Mohd Nor Hakimin bin Yusoff; Tahirah binti Abdullah

doi:10.37859/jae.v15i2.10035

Authors

Agustiawan Agustiawan Universitas Muhammadiyah Riau
Norra Isnasia Rahayu Universitas Muhammadiyah Riau
Riky Perdana Universitas Muhammadiyah Riau
Mohd Nor Hakimin bin Yusoff Universiti Malaysia Kelantan
Tahirah binti Abdullah Universiti Malaysia Kelantan

DOI:

https://doi.org/10.37859/jae.v15i2.10035

Keywords: Audit Quality, Knowledge Seeking, Role Ambiguity, Role Conflict, Internal Auditor

Abstract

This study investigates how role ambiguity and role conflict influence audit quality among government internal auditors, with knowledge seeking as a mediating variable. Public sector audit quality is crucial, yet internal auditors often experience role pressures that can weaken performance. Survey data from internal auditors in government institutions were analyzed using PLS-SEM with WarpPLS. Findings show that both role ambiguity and role conflict negatively affect audit quality. Knowledge seeking partially mediates the impact of role conflict, indicating that actively searching for information, guidance, and expertise can lessen the negative consequences of conflicting demands. In contrast, knowledge seeking does not mediate the relationship between role ambiguity and audit quality, suggesting unclear expectations and responsibilities remain a major obstacle even when auditors attempt to learn. This study contributes to public sector auditing theory and offers practical insights for competency development and capacity-building programs to improve government internal auditor performance and audit quality.

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