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.

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.