ABSTRACT
The Regional Inspectorate as the Internal Control Official Government (APIP) plays a role in controlling and supervising the management of regional finance. This can spur the implementation of good governance and the development of regions, which that can impact on improving the welfare of the community in the area concerned. Control and supervision by the local inspectorate (provincial/district/city) is capable of immediately implementing good governance, which is one of the indicators of free corruption, collusion, and nepotism among local government. Therefore, there should be APIP internal controls in each local government. A change of supervision system by APIP is needed to strengthen the capacity and capability of human resources, especially for the functional officials such as the auditor and supervisor (P2UPD) as the front guard in controlling and supervising the heads of regions (Governor, Regent, and Mayor) in decision-making. The role of auditors and supervisors in driving the tasks and functions carried out by the regional inspectorates surely cannot be separated from the auditor and supervisors as human figures who would expect job satisfaction; this will influence the organization culture and the personality of the auditors or supervisor. Due to these problems, this research uses a quantitative method and random sampling, focused on whether the existence of two functional positions of auditors and supervisors, who perform almost similar tasks in one institution/inspectorate, will affect the job satisfaction. This is viewed from the aspect of organization culture, leadership style and personality.
