Public service performance model from an internal auditor's perspective

Rini Rosa (), Sri Rahayu (), Enggar Diah Puspa Arum () and Yudi Yudi ()

International Journal of Innovative Research and Scientific Studies, 2025, vol. 8, issue 4, 953-964

Abstract: This research investigates the performance model of public services from the perspective of internal auditors. Employing a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS), the study utilizes primary data collected through questionnaires distributed to 390 internal auditors and Regional Government Affairs Supervisory Officers (PPUPD) across the Jambi Provincial Inspectorate. The findings reveal that internal auditor competence, governance, the Government Internal Control System (SPIP), and risk management directly and significantly affect the performance of local government public services. Furthermore, the competence of internal auditors indirectly influences service performance through governance, internal control systems, and risk management as mediating variables. The results support the development of an integrative model where internal auditor capabilities enhance transparency, accountability, and service delivery efficiency. Practical implications include the need for local governments to invest in training and certification programs for auditors, strengthen SPIP implementation, and embed risk management into strategic planning. These improvements are vital for fostering responsive and high-quality public services.

Keywords: Governance; Government internal control system (SPIP) and Risk management; Internal auditor competence; Public service performance of local government. (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ijirss.com/index.php/ijirss/article/view/7979/1762 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aac:ijirss:v:8:y:2025:i:4:p:953-964:id:7979

Access Statistics for this article

International Journal of Innovative Research and Scientific Studies is currently edited by Natalie Jean

More articles in International Journal of Innovative Research and Scientific Studies from Innovative Research Publishing
Bibliographic data for series maintained by Natalie Jean ().