TY - JOUR
T1 - The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services
AU - Sihombing, Ranto Partomuan
AU - Agustia, Dian
AU - Soewarno, Noorlailie
N1 - Publisher Copyright:
© 2022, Emerald Publishing Limited.
PY - 2023/3/16
Y1 - 2023/3/16
N2 - 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.
AB - 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.
KW - Advisory services
KW - Data analytics
KW - Internal audit
KW - Organizational psychological safety
UR - http://www.scopus.com/inward/record.url?scp=85146135733&partnerID=8YFLogxK
U2 - 10.1108/MAJ-04-2022-3521
DO - 10.1108/MAJ-04-2022-3521
M3 - Article
AN - SCOPUS:85146135733
SN - 0268-6902
VL - 38
SP - 337
EP - 353
JO - Managerial Auditing Journal
JF - Managerial Auditing Journal
IS - 4
ER -