From watchdog to catalyst: How emotional intelligence, organizational culture, and training drive auditor performance in Indonesia’s inspectorate general

Kelik  Nugroho

doi:10.55942/jebl.v5i2.880

Authors

Kelik Nugroho Sekolah Tinggi Ilmu Ekonomi Kusuma Negara

DOI:

https://doi.org/10.55942/jebl.v5i2.880

Keywords:

auditor performance, emotional intelligence, organizational culture, training and development, public sector auditing, good governance

Abstract

This study tests a governance-grounded model in which emotional intelligence (EI), organizational culture (OC), and education–training (Diklat) jointly predict auditor job performance within the Inspectorate General of the Indonesian Ministry of Religious Affairs. Using a cross-sectional explanatory survey of 92 government auditors, we measured EI (self-awareness, self-regulation, motivation, empathy, social skills), OC (integrity, discipline, learning orientation, team/people focus), Diklat (relevance, delivery, instructor quality, facilities), and performance (ability, initiative, timeliness, quality, communication) on five-point Likert scales, with supervisor input to reduce common-method bias. All instruments demonstrated strong reliability (α = .909–.965) and satisfactory validity. Bivariate regressions showed large positive effects on performance for EI (R² = .693), OC (R² = .654), and Diklat (R² = .756). In a joint OLS model, all predictors remained significant with standardized coefficients: Diklat (β = .497, p < .001), EI (β = .346, p < .001), and OC (β = .155, p = .044), indicating training has the largest unique contribution once shared variance is partialled out. Practically, results argue for practice-embedded, EI-aware training; culture-by-design that emphasizes discipline and values-based decisions; and systematic follow-up on audit recommendations. The findings reinforce the shift of internal audit from watchdog to consultant and catalyst, linking human-system levers to auditable improvements in public-sector governance. Limitations include cross-sectional design and potential construct overlap; future research should adopt lagged measures and objective performance indicators.

Author Biography

Kelik Nugroho, Sekolah Tinggi Ilmu Ekonomi Kusuma Negara

Kelik Nugroho is affiliated with Master of Management, Sekolah Tinggi Ilmu Ekonomi Kusuma Negara

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