Effect of Competence and Motivation of Auditors of the Quality of Audit: Survey on the External Auditor Registered Public Accounting Firm in Jakarta in Indonesia

Abstract

This study aims to determine the competence, motivation Auditor to audit quality. Competence is the skill needed Competent is someone who demonstrated by its ability to consistently provide adequate performance levels or higher in a specific job function. Expertise in executing the audit process is only worth little if it does not have an objective stance when gathering and evaluating audit evidence of this. While motivation is a key driver in supporting and directing behavior. Human behavior is essentially goal-oriented, in other words that human behavior in general diransang by the desire to achieve certain goals. Audit quality assurance related to the auditors in the form of a statement that the financial statements do not present any material errors or fraud load. Quality audits can be seen from the level of compliance auditors in carrying out the various stages that should be implemented in an audit. Based on the results of this study concluded the competence of auditors provide 7.8% effect on audit quality if there are no other variables are considered. While the influence of Competence Auditor indirectly to audit quality because of the relationship with the Auditor Motivation 6.6%. The amount of influence Competence Auditor to audit quality of 14.4%. Motivation Auditor 27.1% impact on audit quality if there are no other variables are considered. While the influence of motivation Auditor indirectly to audit quality because of the relationship with the Auditor Competence is 6.6%.

Keywords: Motivation Auditor, competency, quality audit


Article Review Status: Published

Pages: 43-76 (Download PDF)

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