TITLE:
The Effect of Internal Auditors’ Self-Efficacy on the Organizational Performance
AUTHORS:
Panagiota Mitropoulou, Andreas Koutoupis, Georgios L. Thanasas, Stavros G. Efthimiou, Dimitrios K. Fotis
KEYWORDS:
Greek Companies, Internal Auditors, Organizational Performance, Self-Efficacy
JOURNAL NAME:
Theoretical Economics Letters,
Vol.14 No.5,
October
28,
2024
ABSTRACT: The aim of this study was to investigate the effect of internal auditors’ self-efficacy on organizational performance, as well as the existing correlation between these variables. Primary quantitative research was conducted, whose research instrument was a questionnaire of closed-ended and 5-point Likert scale questions. The questionnaire was online distributed to and answered by 243 internal auditors that are working to any company located in Greece. The research sample was collected by purpose sampling. The response rate on the questionnaire was 55%. The statistical analysis was made using SPSS software, version 23. Descriptive statistics, Cronbach’s Alpha reliability tests, independent samples t-test, Anova and Pearson correlation tests were conducted. The results showed satisfying levels of internal auditors’ self-efficacy and of organizational performance as well. These two variables are positively correlated and internal auditors’ self-efficacy can positively affect the organizational performance. Higher levels of self-efficacy were observed in the case of women, older, more experienced and more educated internal auditors.