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

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.