PEMAKALAH : PENGARUH FEE AUDIT, KOMPETENSI AUDITOR DAN PERUBAHAN KEWENANGAN TERHADAP MOTIVASI AUDITOR

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.