Abstract:
Act No. 15/2006 is concerned with the Audit Board of the Republic of Indonesia (BPK), while its authority is vested article 9 (1). In performing its duties, the BPK has an authority to recruite experts and/or auditors externally on behalf of the BPK. This provides a great opportunity for motivated external auditors to audit state finances. To have a better knowledge of the audit bid in the government sector, it is important to understand external auditor opinion on their motivation in pursuing audit engagements on the government audit market. Based on the above idea, the objectives of this study are to examine: the influence of audit fees, auditor competence and regulation changes on auditor motivation. This study uses survey methods on 191 external auditors (partners) public accounting firms registered in the BPK selected by random sampling from the study population. Data was collected through questionnaires and evaluated for validity and reliability before hypotheses testing. The descriptive analysis and multiple regresions are used to analyze and evaluate the hypothesis testing by using SPSS 24 software. The empirical result using multiple regression shows that audit fees, auditor competence and authoritative changes positively significantly effect on auditor motivation.
