This study aims to determine the effect of professionalism and independence on the performance of government internal auditors mediated by an understanding of good governance at the Riau Provincial Inspectorate. The research method used is quantitative research. The population in this study were all internal auditors at the Riau Provincial Inspectorate totaling 52 people. The data collection technique used was a structured questionnaire. The instrument testing technique in this study was the validity and reliability test using PLS (Partial Least Square) as its measurement. The results of this study indicate that professionalism and independence have a significant direct effect on the performance of internal auditors at the Riau Provincial Inspectorate. Likewise, an understanding of Good Governance is able to mediate the relationship between professionalism and independence and the performance of internal auditors at the Riau Provincial Inspectorate

This study aims to determine the effect of human resource competence, communication, and professionalism on the readiness of local governments to implement Permendagri Number 77 of 2020 moderated by information technology. The population in this study were all Regional Work Units within the Pekanbaru City Government as many as 33 SKPD. In this study, researchers used the Saturated Sampling method with a total of 165 respondents (each SKPD was represented by 5 respondents). Data analysis using SEM-PLS with SmartPLS software. The results of the study concluded that the competence of human resources, communication and information technology influences the readiness of local governments in implementing Minister of Home Affairs Regulation Number 77 of 2020 while the professionalism variable does not affect the readiness of local governments to implement Permendagri Number 77 of 2020. In addition, the information technology variable as the moderating variable is proven to be able to moderate the relationship between human resource competence, communication and professionalism on the readiness of local governments to implement Permendagri Number 77 of 2020