PENGARUH PENDIDIKAN, PENGALAMAN, DAN PERANAN SUPERVISIOR TERHADAP KUALITAS AUDIT INTERNAL PEMERINTAH (Studi pada Perwakilan BPKP Provinsi Sulawesi Selatan)

2017ABSTRAK \ud \ud Pengaruh Pendidikan, Pengalaman dan Peranan Supervisior terhadap \ud Kualitas Audit Internal Pemerintah \ud (Studi pada Perwakilan BPKP Provinsi Sulawesi Selatan) \ud \ud Effect of Education, Experience, and the Role of Supervisior to \ud the Quality of Government Internal Audit \ud (Case Study at South Sulawesi Representative Office of BPKP) \ud \ud Febrielah Agrah \ud Haliah \ud Muallimin \ud \ud Penelitian ini bertujuan untuk menguji dan memeroleh bukti empirisi mengenai \ud pengaruh pendidikan, pengalaman, dan peranan supervisior terhadap kualitas \ud audit internal pemerintah. Penelitian ini adalah penelitian kuantitatif. Populasi \ud penelitian ini adalah 96 auditor. Pengambilan sampel menggunakan teknik \ud purposive sampling dengan jumlah sampel sebanyak 69 responden. Data yang \ud telah terkumpul kemudian dianalisis dengan teknik analisis regresi linear \ud berganda. Hasil penelitian ini menyimpulkan bahwa: (1) pendidikan berpengaruh \ud positif terhadap kualitas audit internal pemerintah; (2) pengalaman berpengaruh \ud positif terhadap kualitas audit internal pemerintah; dan (3) peranan supervisior \ud berpengaruh positif terhadap kualitas audit internal pemerintah. \ud \ud Kata kunci: kualitas audit internal pemerintah, pendidikan, pengalaman, dan \ud peranan supervisior. \ud \ud \ud This study is conducted to test and to obtain empirical evidence of the effect of \ud education, experience, and the role of supervisior to quality of the internal audit of \ud government. This study uses a quantitative research approach. The population of \ud this study include 96 auditors. The selected sample of 69 internal auditors is \ud defined by purposive sampling technique. The collected data is then analysed by \ud multiple linear regression analysis method. The result reveals that: (1) education \ud positively affects the quality of the government's internal audit; (2) experience \ud positively affects on the quality of the government's internal audit; and (3) the role \ud of supervisor positively affect on the quality of the government's internal audit. \ud \ud Keyword: quality of the government's internal audit, education, experience, \ud the role of supervisor