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.
