ABSTRAK
Penelitian ini bertujuan untuk memberikan bukti empiris apakah peran aparat pengawasan intern pemerintah berpengaruh terhadap kinerja pegawai. Penelitian dilakukan di lingkungan Pemerintah Kabupaten Kudus Jawa Tengah Indonesia. Diketahui bahwa sampai dengan tahun 2014, sistem pengendalian intern pemerintah kabupaten kudus berjalan kurang efektif yang menyebabkan adanya indikasi menurunnya kinerja pegawai.
Penelitian ini dilakukan melalui survey dengan metode random sampling terhadap seluruh pegawai di Pemerintah Kabupaten Kudus Jawa Tengah Indonesia. Jumlah populasi yang diteliti adalah 470 orang. Dari hasil survey terkumpul 272 pegawai sebagai sampel. Model analisis data pada penelitian ini mengunakan analisis deskriptif dan uji hipotesis mengunakan Analisis SEM-PLS dengan bantuan software Warppls.
Hasil penelitian menunjukkan bahwa peran aparat pengawasan intern pemerintah berpengaruh positif terhadap kinerja pegawai. Motivasi kerja intrinsik menjadi pemediasi parsial hubungan peran aparat pengawasan intern pemerintah dengan kinerja pegawai. Hal ini menunjukkan apabila peran aparat pengawasan intern pemerintah dan motivasi kerja intrinsik pegawai meningkat, akan menyebabkan peningkatan kinerja pegawai.
Kata kunci:    peran aparat pengawasan intern pemerintah, motivasi kerja, kinerja pegawai.
ABSTRACT
This study aims to provide empirical evidence whether the government internal auditor role influence on employee performance. The study was conducted in the Government of Kudus, Central Java, Indonesia. It is known that until 2014, the district government system of internal control is less effective holy walk that led to the indication of the declining performance of employees.
This research was conducted through a survey with a random sampling method to all employees in the Government of Kudus, Central Java, Indonesia. Total population studied were 470 people. From the survey results collected 272 employees as a sample. Model data analysis in this research using descriptive analysis, hypothesis testing using SEM-PLS analysis and using software Warppls.
The results showed that the government internal auditor role has positive influence on employee performance. Intrinsic motivation of work into partial mediating on the relations of government internal auditor role with the employee performance. It shows that if the government internal auditor role and intrinsic motivation of work increased, will lead to an increase in employee performance.
Keywords: Local Government Internal Auditor Roles ,work  motivation, employee performance.