Determinants Of Auditor Motivation In The Government Audit market

Q4 Business, Management and Accounting

Restaurant Business Pub Date : 2019-11-07 DOI:10.26643/rb.v118i11.11074

Wahyudin Nor

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Abstract

Act No. 15/2006 is concerned with the Audit Board of the Republic of Indonesia (BPK), while its authority is vested article 9 (1). In performing its duties, the BPK has an authority to recruite experts and/or auditors externally on behalf of the BPK. This provides a great opportunity for motivated external auditors to audit state finances. To have a better knowledge of the audit bid in the government sector, it is important to understand external auditor opinion on their motivation in pursuing audit engagements on the government audit market. Based on the above idea, the objectives of this study are to examine: the influence of audit fees, auditor competence and regulation changes on auditor motivation. This study uses survey methods on 191 external auditors (partners) public accounting firms registered in the BPK selected by random sampling from the study population. Data was collected through questionnaires and evaluated for validity and reliability before hypotheses testing. The descriptive analysis and multiple regresions are used to analyze and evaluate the hypothesis testing by using SPSS 24 software. The empirical result using multiple regression shows that audit fees, auditor competence and authoritative changes positively significantly effect on auditor motivation.

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政府审计市场中审计师动机的决定因素

第15/2006号法令涉及印度尼西亚共和国审计委员会，其权力属于第9（1）条。在履行职责时，BPK有权代表BPK从外部招聘专家和/或审计师。这为积极的外部审计师审计国家财政提供了一个绝佳的机会。为了更好地了解政府部门的审计投标，了解外部审计师对其在政府审计市场上进行审计的动机的意见是很重要的。基于上述观点，本研究的目的是考察审计费用、审计师能力和监管变化对审计师动机的影响。本研究采用调查方法，从研究人群中随机抽取191家在BPK注册的外部审计师（合伙人）公共会计师事务所。通过问卷调查收集数据，并在假设检验前评估其有效性和可靠性。利用SPSS 24软件，采用描述性分析和多次回归的方法对假设检验进行分析和评价。多元回归的实证结果表明，审计费用、审计师能力和权威性变化对审计师动机有显著的正向影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Restaurant Business Business, Management and Accounting-Tourism, Leisure and Hospitality Management

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