Abstract:
The act No. 15/2006 is concern with Audit Board of the Republic of Indonesia (BPK), while its authority
refers to the article 9 (1). In performing its duties, BPK has an authority to recruites expertises and/or
auditor externally on the behalf of BPK. This act provides a great opportunity for a motivated external
auditors to audit state finances institution. To have a better knowledge of the audit bid in the government
sector, it is important to understand external auditors’ opinion due to their motivation in pursuing an
audit engagement of government audit market. This study uses survey methods with the site objects are
191 external auditor public accounting firm registered in BPK RI which were appointed by using random
sampling from population. Data were collected through questionnaires distribution and it has been used
to evaluated the validity and reliability before hypotheses testing. The empirical result using multiple
regression showed that audit fees, auditor competence and authoritative changes positive significantly
effect on auditor’s motivation.
