Abstract
PurposeData 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/approachThe 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.FindingsThere 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 implicationsThis 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/valueTo 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.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.