THE ROLE OF SUPERVISION IN IMPROVING MOTIVATION AND PERFORMANCE OF AUDITORS IN SUPREME AUDIT BOARD (BPK) (SAI) Didik Julianto (a), Kazan Gunawan (b), Ketut Sudiarditha (c)
a) SUPREME AUDIT BOARD OF THE REPUBLIC OF INDONESIA, Jalan Gatot Subroto No. 31, Central Jakarta City, Special Capital Region of Jakarta 10210
b) ESA UNGGUL UNIVERSITY, Jl. Arjuna Utara No.9, RT.5/RW.2, Kb. Jeruk, , West Jakarta City, Special Capital Region of Jakarta 11510
c) STATE UNIVERSITY OF JAKARTA, Jalan Rawamangun Muka Raya, RT 11 / RW 14 Rawamangun Pulogadung District, East Jakarta City, Special Capital Region of Jakarta 13220
Abstract
This study examines the influence of supervision on employee performance with motivation as an intervening variable. Research was carried out at BPK, which is an audit institution that has responsibility to audit the state finance with 3088 auditors.
The research will use primary data through questionnaires and secondary data obtained from BPK as well as from literature and other references. The study population was auditors working at head and representative offices with the role of team leaders and team members. The sampling used in this study was simple random sampling with a sample of 354 respondents.
This study is an empirical analysis that uses a quantitative approach to verify the influence of the variables under study by testing the hypotheses. Data were collected through the survey method using questionnaires, which were distributed to auditors. Correlation analysis and regression used to determine the relationship between variables and path analysis to determine the direct influence of supervision on motivation and performance of BPK^s auditors by using Structural Equation Model (SEM) analysis.
The results of the validity test showed all indicators of a correlation score above 0.60 which means good and significant at the level of 1% and the reliability test results showed all dimensions have Cronbach^s Alpha above 0.80 which means reliable and significant at the level of 1%. The results of the study concluded that the supervision has a positive direct influence on motivation and performance and motivation mediates the positive indirect influence on performance of BPK^s auditor.
