Persepsi dan Keterlibatan Auditor Internal terhadap Perilaku Etis Auditor Internal: Peran Mediasi Kolaborasi Three Lines dan Praktik GRC
DOI:
https://doi.org/10.33395/owner.v10i2.3187Keywords:
ethical behavior of internal auditors, governance, risk, and compliance (GRC), internal auditing, internal auditors’ engagement, Three Lines ModelAbstract
The study aims to examine how Internal Auditors’ Perception and Internal Auditors’ Engagement influence Three Lines Collaboration and Governance, Risk, and Compliance (GRC) Practices, and how these mechanisms relate to the Ethical Behavior of Internal Auditors in Indonesia. Prior evidence has predominantly positioned the Three Lines Model and GRC as organizational-level structural arrangements, leaving limited understanding of how internal auditors’ individual attributes shape collaborative governance quality and ethical conduct. Distinct from research that emphasizes formal structures and procedures, this study contributes by foregrounding internal auditors as individual actors and by positioning perception and engagement as determinants of Three Lines Collaboration and GRC Practices with implications for ethical behavior in internal auditing. Data were collected using a structured questionnaire from internal auditors directly involved in internal auditing, internal control, risk management, and compliance functions across various organizations, yielding 270 valid responses selected through purposive sampling. The hypotheses were tested using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that Internal Auditors’ Perception and Internal Auditors’ Engagement have positive and significant effects on Three Lines Collaboration and GRC Practices. Furthermore, Three Lines Collaboration and GRC Practices have a positive and significant effect on the Ethical Behavior of Internal Auditors. Overall, the findings suggest that strengthening internal auditors’ role-related perception and sustaining engagement are strategic levers to reinforce collaborative governance and embed ethical standards within organizations.
Downloads
References
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/https://doi.org/10.1016/0749-5978(91)90020-T
Al Halbusi, H., Ruiz-Palomino, P., & Williams, K. A. (2023). Ethical leadership, subordinates’ moral identity and self-control: Two- and three-way interaction effect on subordinates’ ethical behavior. Journal of Business Research, 165. https://doi.org/10.1016/j.jbusres.2023.114044
Al Halbusi, H., Williams, K. A., Mansoor, H. O., Hassan, M. S., & Hamid, F. A. H. (2020). Examining the impact of ethical leadership and organizational justice on employees’ ethical behavior: Does person–organization fit play a role? Ethics and Behavior, 30(7), 514–532. https://doi.org/10.1080/10508422.2019.1694024
Bantleon, U., d’Arcy, A., Eulerich, M., Hucke, A., Pedell, B., & Ratzinger-Sakel, N. V. S. (2021). Coordination challenges in implementing the three lines of defense model. International Journal of Auditing, 25(1), 59–74. https://doi.org/10.1111/ijau.12201
Blau, P. M. (2017). Exchange and power in social life. In Exchange and Power in Social Life. Routledge. https://doi.org/10.4324/9780203792643
Bonrath, A., & Eulerich, M. (2024). Internal auditing’s role in preventing and detecting fraud: An empirical analysis. International Journal of Auditing, 28(4), 615–631. https://doi.org/10.1111/ijau.12342
COSO. (2017). Committee of Sponsoring Organizations of the Treadway Commission. Enterprise Risk Management: integrating with Strategy and Performance. In https://www.coso.org/Pages/erm.aspx.
Cropanzano, R., & Mitchell, M. S. (2005). Social exchange theory: An Interdisciplinary review. In Journal of Management (Vol. 31, Issue 6, pp. 874–900). https://doi.org/10.1177/0149206305279602
Eulerich, M. (2021). The new three lines model for structuring corporate governance – A critical discussion of similarities and differences. Corporate Ownership and Control, 18(2), 180–187. https://doi.org/10.22495/cocv18i2art15
Eulerich, M., Huang, Q., Pawlowski, J., & Vasarhelyi, M. A. (2025). Using process mining as an assurance tool in the three-lines-model. International Journal of Accounting Information Systems, 56. https://doi.org/10.1016/j.accinf.2025.100731
Hair Jr, J. F. and H. G. T. M. and R. C. M. and S. M. and D. N. P. and R. S. (2021). Partial least squares structural equation modeling (PLS-SEM) using R: A workbook. Springer Nature.
Jokipii, A., & Rautiainen, A. (2024). Quo vadis, internal auditing? A vision for internal auditing in 2030. International Journal of Auditing, 28(1), 170–184. https://doi.org/10.1111/ijau.12324
Kahn, R. L., Wolfe, D. M., Quinn, R. P., Snoek, J. D., & Rosenthal, R. A. (1964). Organizational stress: Studies in role conflict and ambiguity. In Organizational stress: Studies in role conflict and ambiguity. John Wiley.
Kahn, W. A. (1990). Psychological Conditions of Personal Engagement and Disengagement at Work. In Academy of Management Journal (Vol. 33, Issue 4).
Nguyen, N. P., & Hoai, T. T. (2023). Internal controls driven by mindfulness toward enhanced ethical behaviors: Empirical evidence from Vietnam. Heliyon, 9(7). https://doi.org/10.1016/j.heliyon.2023.e18002
Renn, O. (2012). Risk governance: Coping with uncertainty in a complex world. In Risk Governance: Coping with Uncertainty in a Complex World. Routledge. https://doi.org/10.4324/9781849772440
Rizzo, J. R., House, R. J., & Lirtzman, S. I. (1970). Role Conflict and Ambiguity in Complex Organizations. Administrative Science Quarterly, 15(2), 150–163. https://doi.org/10.2307/2391486
Seidenfuss, K. U., Young, A., & Datwani, M. (2023). Integrating governance, risk and compliance? A multi-method analysis of the new Three Lines Model. In SN Business and Economics (Vol. 3, Issue 10). Springer Nature. https://doi.org/10.1007/s43546-023-00561-x
Siahaan, M., Suharman, H., Fitrijanti, T., & Umar, H. (2023). Will the integrated GRC implementation be effective against corruption? In Journal of Financial Crime (Vol. 30, Issue 1, pp. 24–34). Emerald Publishing. https://doi.org/10.1108/JFC-12-2021-0275
The Institute of Internal Auditors. (2025). Complete Global Internal Audit Standards. The Institute of Internal Auditors. https://www.theiia.org/en/standards/2024-standards/global-internal-audit-standards/free-documents/complete-global-internal-audit-standards/?utm_source=chatgpt.com
The Institute of Internal Auditors (IIA). (2020). THE IIA’s Three Lines Model: An Update of The Three Lines of Defense. Global Headquarters The Institute of Internal Auditors, 13. https://www.theiia.org/en/content/position-papers/2020/the-iias-three-lines-model-an-update-of-the-three-lines-of-defense/
Victor, B., & Cullen, J. B. (1987). A theory and measure of ethical climate in organizations. Research in Corporate Social Performance and Policy, 9(1), 51–71.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Novi Kurniawan, Adela Nadya, Tan Ming Kuang
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
