Human Capital Management Model: A Perspective of Internal Supervision In Indonesia

  • Nurdiana Mulyatini, Elin Herlina, Eva Faridah, Dede Abdul Rozak


This research tries to describe the extent of efforts to "eradicate" criminal acts in the financial sector known as practice of fraud by using the by using explanatory survey approach. This research is verification to examine the effect of human capital management on performance in the field of internal control. The sample used is Public Sector Internal Auditors in West Java Province for two categories, namely the Functional Position of the Auditor and the Supervisor for the Implementation of Local Government Affairs, with Structural Equation Model Data Analysis techniques. The results show that Performance in the field of Oversight has not been effective where the Government's Internal Control Standards have not been implemented properly, there is still a lack of awareness of the Public Sector Internal Auditors in implementing the professional code of ethics and weak Auditor competence. Human Capital Management in the field of Supervision is directed to realize an internal auditor that is trusted, has integrity, is objective, is accountable, is transparent and is able to hold on to secrecy so as to realize good governance.