This study explores factors that affect the creativity and performance of internal auditors in Indonesian State-owned Banks, focusing on individual characteristics, organizational culture, and work motivation.
Objective
The study aims to understand how these factors interact and contribute to auditors’ creativity and performance.
Methods
A quantitative research design was employed, collecting data from 185 respondents who are part of the internal audit units of various state-owned banks. Data were gathered using structured HR questionnaires, and the analysis was performed using Structural Equation Modeling (SEM) with the IBM AMOS software.
Findings
The study found that individual characteristics, organizational culture, and work motivation significantly boost auditors’ creativity. Individual characteristics and work motivation also positively affect performance, while organizational culture does not. Additionally, individual characteristics improve work motivation, with organizational culture showing no prominent influence.
Conclusions
The results highlight the importance of individual characteristics and motivation in enhancing creativity and performance in internal audit units. Understanding and improving these aspects can lead to more effective and innovative audit teams, providing strategies for strengthening internal audit units in Indonesian State-owned Banks.
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