The Role of Cognitive Style in Moderating Independence, Objectivity, and Auditee Attributes on Internal Audit Quality

This study aims to examine the influence of independence, objectivity, and auditee attributes on internal audit quality, with cognitive style as a moderating variable. The focus of this research is on internal auditors in Public Service Agency (BLU) universities in Indonesia. The study leverages attribution theory, which explains behavior based on internal and external factors, to analyze auditor characteristics. Using a sample of 180 auditors from various BLU universities, the research applies moderated regression analysis to explore the interaction between cognitive style (field-dependent vs. field-independent) and key audit factors in determining internal audit quality. The results show that independence has an effect on the quality of internal audit while objectivity and audity attributes have no effect on the quality of internal audit. Cognitive style moderates the influence of audity attributes on the quality of internal audits while cognitive styles are unable to moderate the influence of independence and objectivity on the quality of internal audits. The findings contribute to a deeper understanding of the determinants of internal audit quality in the context of higher education institutions in Indonesia.