The Effects of Competence and Motivation on Audit Quality with Ethical Orientation as a Moderating Variable Jeivi Brenda Andolo & David A. A. Pesudo

The Effects of Competence and Motivation on Audit Quality with Ethical Orientation as a Moderating Variable

Author (s)

Jeivi Brenda Andolo & David A. A. Pesudo

Abstract

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This current period of audit internal government require to be more competence, clear, responsibility, and other with the aim to provide good service on public sector. And also Internal auditor of BPKP must uphold the ethical standard in running their duties and responsibilities. Thereafter, the purpose of this research is to examine the effects of competence and motivation on audit quality with ethical orientation as a moderating variable in BPKP (Badan Pengawasan Keuangan dan Pembangunan), North Sulawesi. The analysis technique is used descriptive analysis, classic assumption tests and hypothesis test, and with total respondent of questionaries’ are 65 auditors of BPKP and the data analysis technique was multiple linear regression analysis.  Hence, the result of this study found that the competence and motivation has significant positive effect on audit quality, the competence with ethical orientation as a moderating variable has a significant positive effect on audit quality, and the motivation with ethical orientation as a moderating variable has significant positive effect on audit quality.

 Keywords: Competence, Motivation, Audit Quality, Ethical Orientation.

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Title: The Effects of Competence and Motivation on Audit Quality with Ethical Orientation as a Moderating Variable
Author: Jeivi Brenda Andolo & David A. A. Pesudo
Journal Name: International Journal of Science and Business
Website: ijsab.com
ISSN: ISSN 2520-4750 (Online), ISSN 2521-3040 (Print)
DOI: https://doi.org/10.5281/zenodo.4561784
Media: Online
Volume: 5
Issue: 4
Acceptance Date: 04/02/2021
Date of Publication: 11/02/2021
PDF URL: https://ijsab.com/wp-content/uploads/706.pdf
Free download: Available
Page: 59-79
First Page: 59
Last Page: 79
Paper Type: Research Paper
Current Status: Published

 

Cite This Article:

Jeivi Brenda Andolo & David A. A. Pesudo (2021). The Effects of Competence and Motivation on Audit Quality with Ethical Orientation as a Moderating Variable. International Journal of Science and Business, 5(4), 59-79. doi: https://doi.org/10.5281/zenodo.4561784

Retrieved from https://ijsab.com/wp-content/uploads/706.pdf

 

About Author (s)

Jeivi Brenda Andolo (corresponding author), Student of Economics and Business Faculty, Universitas Kristen Satya Wacana (UKSW), Salatiga, Central Java, Indonesia.      Email: 2320175@student.uksw.edu

David A. A. Pesudo, Lecture of Economics and Business Faculty, Universitas Kristen Satya Wacana (UKSW) , Salatiga, Central Java, Indonesia.

 

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DOI: https://doi.org/10.5281/zenodo.4561784

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