PENGARUH FEE AUDIT, KOMPETENSI, PERUBAHAN KEWENANGAN TERHADAP MOTIVASI AUDITOR (Studikasus Padang, Pekanbaru, Dan Medan)

Abstract

The aim of this research is to demonstrate the effect of fee audit, competence and the change of authority to auditor’s motivation empirically.  In this study, the research samples are Auditors working at Public Accountant Firms in Padang, Pekanbaru and Medan. The researcher used the primary data as the collection data method.  There are two variables used at the research. The first variable is independent which consists of fee audit, competence and the change of authority. The second variable is dependent variable. The variable is auditor’s motivation. Hypothesis is done by Multiple Regression Models. Based on the hypothesis test found that fee audit and the change of authority do not effect to the auditor’s motivations significantly. From the hypothesis test phase also found that competence has a significant effect to auditor’s motivation at Public Accountant Firms in Padang Pekanbaru and Medan.

Keywords: Fee Audit, Competence, Auditor’s Motivation