Performance Model of Auditors and Supervisors in the Inspectorates Government Indonesia

Abstract

Supervision is one of the important managerial functions in the operational aspect of government. Supervision on government operations is needed to evaluate the execution of those government operations. The evaluation is conducted to ensure that the execution has been conducted in accordance with the existing roles and functions and also that it is in accordance with the stipulated plans and policies, and provisions of applicable laws and regulations. Internal supervision of regional government is conducted by two functional positions (auditor and supervisor) which are virtually the same in one institution (Inspectorate). This research aim to determine whether there is affect the performance of auditors and supervisors individually concerning the duties of their positions. Research was conducted using the quantitative method with a population of 832 auditors and supervisors in Inspectorates of the Provincial and City/Regency in West Java, Indonesia. Research results also show the variables developed in the Colquitt model was proven although there were other variables which influence an individual’s performance aside from organization culture, leadership style, personality, and job satisfaction. On those variables, further research needs to be conducted.