The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services

IF 2.8 3区管理学 Q2 BUSINESS, FINANCE

Managerial Auditing Journal Pub Date : 2023-01-10 DOI:10.1108/maj-04-2022-3521

R. P. Sihombing, Dian Agustia, N. Soewarno

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引用次数: 0

Abstract

Purpose Data analytics can change the working of advisory services (AS) that internal auditors routinely carry out. Not getting psychological support from employers and co-workers can cause internal auditors to be reluctant to use data analytics. Based on trait activation theory, this study aims to examine the mediating effect of data analytics on the relationship between organizational psychological safety (OPS) and AS. Design/methodology/approach The authors surveyed inspectorate auditors in government ministries and institutions who are internal government auditors in Indonesia. This study applied the partial least square structural equation modeling method to test the hypothesis. The total respondents involved in this study were 103 auditors. Findings There are two main findings in this study. First, OPS has a direct effect on AS. Second, data analytics mediates the relationship between OPS and AS. Practical implications This study’s finding has implications for leaders in ministries and government agencies to provide psychological support so that inspectorate auditors increasingly take advantage of data analytics in the process of AS that are always carried out. Originality/value To the best of the authors’ knowledge, this is the first study to examine the mediating effect of data analytics on the relationship between OPS and AS.

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数据分析对组织心理安全与咨询服务关系的中介作用

目的数据分析可以改变内部审计师常规开展的咨询服务（AS）的工作。没有得到雇主和同事的心理支持可能会导致内部审计师不愿意使用数据分析。基于特质激活理论，本研究旨在检验数据分析对组织心理安全（OPS）与AS之间关系的中介作用。本研究采用偏最小二乘结构方程建模方法来检验这一假设。参与这项研究的受访者共有103名审计员。发现这项研究有两个主要发现。首先，OPS对AS有直接影响。其次，数据分析介导了OPS和AS之间的关系。实际含义。这项研究的发现对部委和政府机构的领导人提供心理支持具有启示，以便检查审计员在AS过程中越来越多地利用数据分析，而这些数据分析总是在执行。原创性/价值据作者所知，这是第一项研究数据分析对OPS和AS之间关系的中介作用。

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来源期刊

Managerial Auditing Journal Multiple-

CiteScore

5.40

自引率

13.80%

发文量

期刊介绍： The key areas addressed are: ■Audit and Assurance (financial and non-financial) ■Financial and Managerial Reporting ■Governance, controls, risks and ethics ■Organizational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.