The Effect of Pro-Social Behavior on the Relationship Between Integrity, Task Complexity, and Audit Quality of the Supervisory Board of Rural Credit Institution in Bali

  ABSTRACT : The Covid-19 pandemic has had a significant impact on the economy, including suppressing the existence of custom-based Rural Credit Institution (RCI) in Bali. The failure of governance and the weak supervisory function of the supervisory body is one of the causes of fraud in RCI operations. This study aims to analyze the effect of personal integrity and task complexity on the audit quality of RCI supervisory bodies, with pro-social behavior as a moderating variable. Data were obtained from 96 respondents who are traditional villages as well as heads of RCI supervisory bodies from various regions in Bali. This study uses the moderated regression analysis (MRA) method, with classical assumption test and instrument validity and reliability tests. The results showed that social pro behavior moderates the relationship between self-integrity and audit quality. The higher the social alignment, the stronger the influence of self-integrity on audit quality. However, pro-social behavior does not moderate the relationship between task complexity and audit quality, because the dual role of the supervisory body has now been reduced so that it is more focused on the supervisory function. These findings indicate the importance of strengthening integrity and social awareness in supporting the effectiveness of RCI supervision.

KEYWORDS : Integrity, Task Complexity, Pro-social Behavior, Audit Quality