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Inadequate implementation of the role of assurance and consulting internal auditor performance in making local governments has not been optimal.The study aims to verify the comfortness of auditors is able to mediate the relationship of the increase of the independence and the performance of the internal auditorsof local governments in Indonesia.The empirical evidencesare collected by the online and offline survey (through the postal services) to the internal auditors of local governments.By employing the one of structural equation model, namely the partial lease squares, the study finds that the comfortness of the auditors is able to mediate the relationship between the independence and the performance of the auditors.The findings of the study is expected to provide the idea of the development of local government auditors studies in Indonesia.

Optimizing of the Independence role on Performance Increase through the Comfortness of Auditors of Local Governments