摘要：This study investigates the role of organizational change in moderating the effect of ethical decision
making on internal auditor performance. The study population comprises internal auditors
who work in the public sector (a government-owned company in Indonesia). Smart Partial Least
Square statistic software is used to test the hypotheses. This study has led to three findings. First,
this study finds that ethical decision making provides support for auditor performance. Second, this
study finds that organizational change does not provide support for auditor performance. Third,
the analysis shows that the role of organizational change does not succeed in helping to strengthen
or weaken ethical decision making in auditor performance.
关键词：Organizational changes; ethical decision making; internal auditor performance; public sector
