Maturity of Internal Control System, the Capability of Internal Auditors, and Performance Accountability in Local Governments

While research on the accountability of local government performance has grown significantly, little attention been paid to critical success factors, particularly role maturity government's internal control system and capability auditors. This study examines effect auditors performance, with variables, namely audit opinion, own-source revenues, proliferation status. It aims fill gap using Indonesian case. uses secondary data sample selection purposive sampling method. Local governments in Indonesia from 2017 2019 are used as samples. The results this indicate that system's maturity, auditors' capability, opinions positively affect governments' accountability. In contrast, revenues status negatively impact implication is increase continue improve achieve at least level 3 (Integrated). needs (Defined); thereby, function can be optimal.