<![CDATA[Abstrak Tujuan penelitian ini adalah untuk mengetahui Pengaruh Fee Audit dan Kompetensi Auditor Terhadap Motivasi Auditor di Kantor Akuntan Publik Kota Makassar. Penelitian ini dilaksanakan di 6 Kantor Akuntan Publik (KAP) di wilayah kota dengan jumlah responden sebanyak 33 Auditor. Jenis data yang digunakan yaitu data kualitatif dan kuantitatif. Metode analisis yang digunakan dalam penelitiaan ini adalah metode regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial pengaruh fee audit dan kompetensi auditor terhadap motivasi auditor berpengaruh positif dan signifikan terhadap motivasi auditor. Secara simultan pengaruh fee audit dan kompetensi auditor berpengaruh signifikan terhadap motivasi auditor. Kata Kunci: Fee audit; Kompetensi Auditor; Motivasi Auditor Abstract The purpose of this study was to determine the effect of audit fees and auditor competence on auditor motivation at the Makassar City Public Accounting Firm. This research was conducted in 6 Public Accounting Firms (KAP) in the city area, with 33 auditors as respondents. The types of data used are qualitative and quantitative data. The analytical method used in this research is the multiple linear regression method. The results of this study indicate that partially the effect of audit fees and auditor competence on auditor motivation has a positive and significant effect on auditor motivation. Simultaneously the effect of audit fees and auditor competence has a significant effect on auditor motivation. Keywords: Cost audits; Auditor Competence; Auditor Motivation]]>
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