Proceedings of the 9th Global Conference on Business, Management and Entrepreneurship (GCBME 2024)

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Top Management Support and Internal Audit Effective-ness in Public Sector Organisations in Indonesia: Does Policy Dynamics and Leadership Changes Matter?

Authors
Budi S. Purnomo1, *, Denny Andriana1, Abi Sopyan Febrianto1, Godwin Ahiase1
1Universitas Pendidikan Indonesia, Jl. Dr. Setiabudhi 229, Bandung, 40154, Indonesia
*Corresponding author. Email: budi.purnomo@upi.edu
Corresponding Author
Budi S. Purnomo
Available Online 12 September 2025.
DOI
10.2991/978-94-6463-817-2_83How to use a DOI?
Keywords
Management Support; Internal Audit Effectiveness; Policy Dynamics; Leadership Changes; Public Sector Organisations
Abstract

This study examines the influence of top management support on the effectiveness of internal audits in Indonesian public-sector organizations. This study also considers the moderating effects of policy dynamics and leader-ship changes. Data were collected from 344 internal auditors in West Java Province using a quantitative survey. The findings indicate that top management support significantly and positively impacts internal audit effective-ness, particularly in organizations with higher initial audit effectiveness. Auditors’ professional proficiency contributes positively to audit effectiveness, while the quality of audit work has varying effects. Surprisingly, organizational independence negatively influences audit effectiveness, suggesting coordination challenges. Policy dynamics and leadership changes disrupt audit processes, highlighting the importance of a stable governance framework. This study provides valuable insights for policymakers and organizational leaders seeking to enhance audit practices and governance in the public sec-tor.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th Global Conference on Business, Management and Entrepreneurship (GCBME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
12 September 2025
ISBN
978-94-6463-817-2
ISSN
2352-5428
DOI
10.2991/978-94-6463-817-2_83How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Budi S. Purnomo
AU  - Denny Andriana
AU  - Abi Sopyan Febrianto
AU  - Godwin Ahiase
PY  - 2025
DA  - 2025/09/12
TI  - Top Management Support and Internal Audit Effective-ness in Public Sector Organisations in Indonesia: Does Policy Dynamics and Leadership Changes Matter?
BT  - Proceedings of the 9th Global Conference on Business, Management and Entrepreneurship (GCBME 2024)
PB  - Atlantis Press
SP  - 713
EP  - 719
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-817-2_83
DO  - 10.2991/978-94-6463-817-2_83
ID  - Purnomo2025
ER  -