Articles

Systematic Literature Review (SLR): The Influence of Independence, Competence, Motivation and Experience of Internal Audit Unit Auditors on the Effectiveness of Internal Control at the Public Service Agency (BLU) of the Health Polytechnic of the Ministry of Health of the Republic of Indonesia

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The effectiveness of internal control (ICC) in the Public Service Agency (BLU) of the Health Polytechnic of the Ministry of Health of the Republic of Indonesia is a crucial issue in public sector financial governance. In its implementation, the quality of supervision is often influenced by various individual and institutional factors, including the independence, competence, motivation, and experience of the Internal Supervisory Unit (ISC) auditors. So far, research in various sectors has shown mixed results; some studies emphasize the importance of independence as the basis for auditor objectivity, while others show that organizational dynamics can influence the extent to which independence can be optimally implemented. Likewise, the competence, motivation, and experience of auditors, each of which has a different role depending on the characteristics of the organization, workload, and the control system implemented. This study conducted a systematic literature review to identify the influence of independence, competence, motivation, and experience of internal auditors in the Health Polytechnic of the Ministry of Health of the Republic of Indonesia. A total of 10 national and international articles published between 2019 and 2025 were selected. A systematic search was conducted on electronic databases EBSCO, ProQuest, Google Scholar, Publish or Peris and national journal repositories. Articles were selected through a two-stage screening process that met the inclusion criteria. Data were extracted using a standardized instrument and synthesized narratively, focusing on research design and methodological quality. The results of the synthesis indicate that these four factors do not operate in isolation but interact with each other and significantly influence the effectiveness of internal control in BLUs. This study emphasizes the need for increased auditor capacity, strengthened professional ethics, and institutional support to minimize potential irregularities and improve oversight quality.

The Influence of Competence and Organizational Culture on Employee Performance with Self-Efficacy as an Intervening Variable A Study at the Human Resources and Health Division of PT Kereta Api Indonesia (Persero) DAOP 6 Yogyakarta

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This study aims to analyze the influence of competence and organizational culture on employee performance, with self-efficacy as an intervening variable among employees of the Human Resources and Health Division at PT Kereta Api Indonesia (Persero) DAOP 6 Yogyakarta. A quantitative approach was employed, using a census sampling method involving 60 employees as respondents. Data were collected through a questionnaire and analyzed using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) method via SmartPLS 4.0. The results show that both competence and organizational culture have a direct positive influence on employee performance. Furthermore, self-efficacy plays a significant mediating role in the relationship between competence and employee performance, as well as between organizational culture and employee performance. These findings highlight the importance of enhancing employee self-efficacy, especially in critical divisions, to maximize their contribution to organizational goals. This research contributes theoretically by addressing the research gap on the mediating role of self-efficacy, and practically by providing insights for HR development strategies in state-owned enterprises.

Factors Affecting Audit Quality in Medan City Inspectorate

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This study aims to analyze the influence of competence, integrity and work experience on audit quality at the Medan City Inspectorate. The type of quantitative descriptive research is the design in this study. The quantitative descriptive research method is a conscious and systematic effort to obtain solutions to a problem and/or obtain more complete and in-depth information related to the phenomena that occur by following the research stages with a quantitative approach. This study emphasizes certain indicators that must be met. The population used in this study were all APIPs in the Medan City Inspectorate, totaling 55 people consisting of 34 functional auditor officials and 21 P2UPD officials. The data in this study used primary data collected by distributing questionnaires to all 55 respondents. The data analysis techniques used in this study were descriptive statistical analysis and PLS-SEM Statistical Analysis. Based on the calculation results, it was found that competence has a positive effect on audit quality at the Medan City Inspectorate. Integrity has a positive effect on audit quality at the Medan City Inspectorate. And work experience has a positive effect on audit quality at the Medan City Inspectorate.

The Influence of Organizational Culture and Competence on Work Stress Mediated by Workload on Employees of the General Election Commission of the Special Region of Yogyakarta Province

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Organizational Culture that is oriented towards the regularity of observed behavior, strong norms, dominant values, philosophy, rules, and organizational climate directly contributes to the increasing Work Stress felt by employees, in the form of physiological symptoms, psychological symptoms, and behavioral symptoms. Likewise, Competence that is oriented towards high knowledge, understanding, ability, values, attitudes, and interests, but is less in accordance with the competencies needed to carry out the work that is directly responsible contributes to the increasing Work Stress felt by employees, in the form of physiological symptoms, psychological symptoms, and behavioral symptoms.

The research findings show that Organizational Culture and Competence have a significant positive impact on employee Work Stress. Organizational Culture encourages the creation of an obligation to submit to and comply with strict regulations governing the main tasks and functions in carrying out work, but the process of determining the regulations themselves is very long, so that when the regulations are issued, it is close to the deadline for the work implementation stage, this makes it difficult for employees because they have to immediately learn, adjust and adopt the regulations to complete the work with a limited deadline, in the end this condition causes the work stress felt by employees to increase. While the high Competence possessed but not in accordance with the work that is the responsibility causes a lack of sufficient understanding of the character of the work that is the responsibility and knowledge that does not comply with the standards set causes the Work Stress felt by employees to increase, because employees are required to be able to adapt and work in new fields of work that are far different from the competencies they have. In this study, statistically Workload has a significant positive influence as a mediator of the influence of the variables Organizational Culture and Competence on Work Stress. This shows that Workload is able to help explain why Organizational Culture and Competence cause Work Stress felt by employees to increase.

This study underlines the importance of creating a more positive organizational culture, ensuring that each employee has high competencies that are appropriate or suitable for the field of work they are responsible for, and carefully managing the existing workload. These findings provide valuable insights for organizations that seek to manage employee work stress levels by utilizing appropriate regulatory practices, understanding, knowledge, and skills appropriate to the field of work being worked on, and adjustments to work conditions, target setting, and better use of working time.

The Influence of Leadership Style and Organizational Culture on Performance at The Education Office of the Labuhan Batu District with Competence as an Intervening Variable

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Performance appraisal is an important need to be able to measure the extent of the progress and development of the organization, whether it is in line with the process of change that occurs in its internal human resources. This performance assessment cannot stand alone, but is related to the formation of strategies that lead to the achievement of the vision, mission and goals of the organization, for this reason it is necessary to find opportunities for the organization to make improvements and innovations through the formation of a strategy. This study aims to determine whether leadership style and organizational culture affect employee performance through competence as an intervening variable at the Labuhanbatu Regency Education Office. The results obtained in this study indicate 1) there is a significant influence between leadership style on competence, 2) there is a significant influence between organizational culture variables on competence, 3) there is a significant influence between leadership style variables on performance, 4) there is a significant influence between organizational culture variables on performance, 5) there is a significant influence between competency variables on performance, 6) competency variables cannot influence leadership style variables on performance, 7) competency variables can influence organizational culture variables on performance.

The Influence of Competence and Training on Performance in the Education Department of Labuh batu District with Motivation as Intervening Variables

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Employee performance is a measure of how human resources in a company have played a role or not in the progress of the organization. The potential of well-performing human resources determines the success of the company. To achieve the best performance, of course, it is necessary to have directed management of human resources through various policies that can adjust the common interests of employees and the company. This study aims to determine whether competency and training affect employee performance through motivation as an intervening variable at the Labuhanbatu District Education Office. The study was conducted on 61 employees using a saturated sampling technique. The data collection technique used was primary data in the form of questionnaires and secondary data obtained through documentation studies. The data analysis technique used quantitative data which was processed using the SPSS version 25 program, namely the t test, Sobel test and path analysis. The results obtained in this study show 1) there is a significant influence between competence on motivation, 2) there is a significant effect between training variables on motivation, 3) there is a significant effect between competency variables on performance, 4) there is a significant effect between training variables on performance, 5) there is a significant influence between motivational variables on performance, 6) motivational variables cannot affect competency variables on performance, 7) motivational variables cannot influence training variables on performance.

The Influence of Situational Leadership, Work Environment, Competence, and Motivation on Employee Job Satisfaction at the National Library of Indonesia

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This study aims to determine the effect of situational leadership, work environment, competence, and motivation on employee satisfaction at the National Library. The research population is the National Library employees who work in the Deputy for Library Material Development and Information Services, with a total sample of 195 people. The design of this research is quantitative research with a data analysis method using multiple linear regression. The results of the study state that situational leadership has a positive and significant effect on employee job satisfaction, the work environment has a positive and significant impact on employee job satisfaction, competence has a positive and significant impact on employee job satisfaction, and motivation has a positive and significant impact on employee job satisfaction. Situational leadership, work environment, competence and motivation together have a positive and significant effect on employee job satisfaction.

The Influence of Organizational Culture, Compensation and Competency on Asset Misappropriation with Integrity as a Moderating Variables

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This study aims to empirically examine the relationship among variables of organizational culture, compensation, competence, with asset misappropriation and their effects in which the factor of integrity as moderating variable. The study used questionnaires to collect data from 150 respondents (samples) comprising employees of Bank DKI, BCA and Adira Finance with various levels of positions. Furthermore, the questionnaires were analyzed using SEM (structural equation modeling) and processed using the computer software SmartPLS Version 3. Based on the results of data processing, it found out that variables of organizational culture and competency did not influence asset misappropriation, while compensation and integrity negatively affected the asset misappropriation. Moreover, the factor of integrity was unable to strengthen the negative influence of organizational culture and compensation, as well as unable to weaken the positive effect of competence on asset misappropriation.