PENGARUH KOMPETENSI, PENGALAMAN, DAN PERANAN SUPERVISOR TERHADAP KUALITAS AUDIT INTERNAL PEMERINTAH (Studi pada Perwakilan BPKP Provinsi Gorontalo)

ABSTRAK\ud Pengaruh Kompetensi, Pengalaman, dan Peranan Supervisor terhadap Kualitas Audit Internal Pemerintah\ud (Studi pada Perwakilan BPKP Provinsi Gorontalo)\ud Effect of Competency, Experience, and the Role of Supervisor to\ud the Quality of Government Internal Audit\ud (Case Study at Gorontalo Representative Office of BPKP)\ud Hamka Ridwan\ud Nirwana\ud Kastumuni\ud Penelitian ini bertujuan untuk menguji dan memeroleh bukti empirisi mengenai pengaruh kompetensi, pengalaman, dan peranan supervisor terhadap kualitas audit internal pemerintah. Penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah auditor yang berada di Perwakilan Badan Pengawasan Keuangan dan Pembangunan Provinsi Gorontalo sebanyak 43 orang. Seluruh populasi tersebut dijadikan sebagai sampel penelitian. Data yang telah terkumpul kemudian dianalisis dengan teknik analisis regresi linear berganda dengan program IBM SPSS 23. Hasil penelitian ini menyimpulkan bahwa: (1) Kompetensi berpengaruh positif terhadap kualitas audit internal pemerintah; (2) pengalaman berpengaruh positif terhadap kualitas audit internal pemerintah; dan (3) peranan supervisor berpengaruh positif terhadap kualitas audit internal pemerintah.\ud Kata kunci: kualitas audit internal pemerintah, kompetensi, pengalaman, dan peranan supervisor.\ud This study is conducted to test and to obtain empirical evidence of the effect of competency, experience, and the role of supervisor to quality of the internal audit of government. This research is a quantitative research. The study population was auditors who were in province of Gorontalo Finance and Development Supervisory Agency Representative by 43 auditors. The entire population is used as a sample of research. The collected data is then analysed by multiple linear regression analysis method With the IBM SPSS 23 program. The result reveals that: (1) competency positively affects the quality of the government's internal audit; (2) experience positively affects on the quality of the government's internal audit; and (3) the role of supervisor positively affect on the quality of the government's internal audit.\ud Keywords: quality of the government's internal audit, competency, experience, the role of supervisor