Dynamic Causality of Supervisory Function Influence on Educational Performance

Aims: This study aims to prove empirically whether there is an effect of the utilization of Audit Board of the Republic of Indonesia (BPK) Inspection Result Report (LHP) the commitment of the regional head and the supervisory function of the DPRD through the quality of education sector spending to improve education performance. Study Design: Study design is a descriptive and causal-explanatory method to test the research hypothesis. Place and Duration of Study: The data collected were 111 sets of questionnaires for 111 local governments or 85.38% of the research target plan to obtain data from 130 local governments. Further details for the type of local government that became research respondents consisted of 23 city governments and 83 district governments. With the number of respondents in each local government being 3 people, the total number of respondents in-volved in this study was 333 people. Methodology: In this study, data collection used a questionnaire method using structured questions without any intervention from the researcher. The research questionnaire was developed by measuring ordinal scale data which was measured using a Likert approach with 8 scales. The prepared questionnaires were delivered by visiting each group of respondents directly, through contact persons, couriers, mail (mail survey) and via electronic-mail. Results: The three variables have a significant positive effect through the quality of education sector spending to improve education performance both directly and indirectly. In addition, the results of this study also show that improving the quality of education sector spending can improve education performance. Conclusion: The results of this study prove empirically that the utilization of LHP BPK, the commitment of regional heads and the supervisory function of DPRD have a significant positive effect on improving the quality of government spending.