Pengaruh Kapabilitas Aparat Pengawasan Intern Pemerintah Terhadap Kinerja Pengelolaan Keuangan Pemerintah Kabupaten dan Kota di Provinsi Papua Barat

This study aims to examine and analyze the influence of capability government's internal supervisory apparatus level its constituent elements based on Internal Audit Capability Model (IACM) performance regional financial management. The population this is 135 audit practitioners consisting functional auditors PPUPD officials at Regency City Inspectorate in West Papua Province. research sample was 103 Inspectorates used primary data through distribution questionnaires. analytical method multiple linear regression. results showed that APIP Human Resource Management variable partially had a positive significant effect variables Roles Services, Professional Practices, Accountability Performance Management, Organizational Culture Relations Governance Structure have but not management performance. six simultaneously