INFO ARTHA
Vol 7 No 2 (2023): Edisi November 2023

INTELLECTUAL CAPITAL AND INTERNAL AUDIT PERFORMANCE: THE MINISTRY OF FINANCE'S INSPECTORATE GENERAL AUDITOR CASE

Amrie Firmansyah (Unknown)
Lutfi Abdul Khakim (Unknown)
Azkalina Diazani (Unknown)

Article Info

Publish Date
07 Dec 2023

Abstract

This research aims to determine the influence of intellectual capital, which comprises public human capital, public organizational capital, and relational public capital, on internal auditor performance. It follows a quantitative research approach where data was collected from questionnaire surveys to 40 Inspectorate General of the Ministry of Finance auditors. Structural Equation Modeling (SEM) was employed to test the hypothesis. This research concludes that public human capital and relational public capital are positively associated with internal auditor performance. Meanwhile, public organizational capital is not associated with internal auditor performance. This research offers valuable insights into the role of intellectual capital in enhancing performance within public sector organizations.

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Journal Info
INFO ARTHA
Website

Abbrev

JIA

Publisher

Politeknik Keuangan Negara STAN

Subject

Economics, Econometrics & Finance Education

Description

Info Artha is a national journal that provides articles to lecturers, students, employees, and to whom it may concern. Info Artha accepts, reviews, and publishes original articles. The scope of the articles consist of state accounting, public policy, and state finance.The author(s) who willing to ...