Abstract:
The development of a paradigm towards good governance
requires government officials who are responsive to
bureaucratic reform demands by changing ways of working
and behavior characterized by a high level of performance,
accountability, transparency, clean from corruption,
collusion and nepotism. The purpose of this research is to
develop the model of Intellectual Capital and Locus of
Control to improve the performance of Public Sector
Internal Auditors through professional commitment. The
benefits of this research are expected to contribute and
respond to various problems in the implementation of
organizational governance in the field of supervision
through strengthening performance-based internal auditors'
behavior so that they are able to work objectively and
independently in investigations for preventive prevention
of practices fraud. The results of the study provide an
overview of intellectual capital (human capital,
organizational capital and consumer capital) and locus of
control both internally and externally affect the
strengthening of professional commitment (affective,
continuous, normative) and have implications for the high
performance of internal public sector auditors. The
relationship is illustrated in the path diagram model of 30
Government Internal Supervisors in the district / city
inspectorate in West Java Province.
