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

Abstract

The job as an audit is a work that has high risk, because audit’s product stabilized the life of enterprise. Because of that, an audit must has high motivation in working. Audit’s motivation will increase if an audit is given the suitatble fee, an audit must has good competence in audit’s area and is given authority in decided audit’s opinion. In fact of fenom and background, this research purpose for gething empirical influence audit fees, audit’s competence and authority chaging of audit’s motivation. For doing level of data processing. First, is done of collecting data and information. In this research, the count of respondences are 67 respondences that working in Public Accountant in Padang and Pekanbaru. This research uses four variable. First, audit’s motivation variable as dependent variable. While audit fee, audit’s competence and authority changing as independent variable. For doing testing level, so that is done with using statistic test instrument that is processed with using SPSS program with double regretion instrument. In fact of hipotesis test result, is found audit fee have a significant  influence for audit’s motivation, audit’s competence have a significant influence for audit’s motivation and authority changing have a significant influence for audit’s motivation.

Keywords: Audit Fees, Audit’s Competence,Authority Changing andAudit’s Motivation.