Pengaruh Fee Audit,Kompetensi Auditor, Risiko Audit, Stres Kerja dan Perubahan Kewenangan terhadap Motivasi Auditor

Abstract

The purpose of this research is to obtain the empirical proof of the  effect of fee audit, auditor competence, audit risk, work preasure and the authoritychanges toward auditor motivation. Before the data was analyzed, all data and information were collected. This reaserch uses 50 respondent who work of Public Accounting Office loceted in Padang and Pekanbaru. There were two variables used in this research. The first one independent variables if fee audit, auditor competence, audit risk, work preasure and the authority change. The second was dependent variable consist of auditor motivation. The steps of hypothesis was tested by using statistical examiner trough SPSS program. Based on the test result, first, it was found that fee audit did not effect auditor motivation, the second one, it was also found that auditor competence dit not effect  auditor motivation, next it was found that audit risk did not effect the auditor motivaton, after that work preasure did not effect to auditor motivation. Finally, it is found that  the authority changesdid not effect  to auditor motivation.

Key word: fee audit auditor competence audit risk work preasure authority changes and auditor motivation