Motivation has various
definition depending on the field of study. According to Webster’s New
Collegiate Dictionary, the meaning of motive is something need or desire that
causes a person to act specifically. Meanwhile, motivate means to provide with
a motive, thus motivation can be define as the act or process of motivating.
Manzoor (2012) said that it is evident that in an organization the management
should provide the employees a motive to work towards a target.
Aarabi et. al (2013) stated
that regardless of public or private sector, motivation is vital and needed
because it could change and enhance the performance of employee in an
affirmative manner. He added that motivation contribute to higher quality of
human resources and better performance in an organization.
Saeed & Asghar (2012) added
that motivation could transform human resource into an action. They further
said that this will improve the employee level of efficiency and lead to
achieving the organizational goals. When an employees are motivated towards
their jobs, they are motivated to do more work. To perform better, it is
necessary for human resource provide employees tools so that they feel
motivated and perform better towards their job.
Chege and Douglas (2013) assume that the effectiveness of skilled employees can
be limited if they are not motivated to perform their jobs. In fact they
premise that the form and structure of an organization can affect employee
motivational levels in several ways which are linked to performance e.g.
organizations can implement merit pay or incentive compensation systems that
provide rewards to employees for meeting specific goals; likewise protection of
employees from arbitrary treatment, perhaps via a formal grievance procedure,
may also motivate them to work harder because they expect their effort to be
As cited by Sedarmayanti
(2012), motivation is the willingness to expend a high
level of effort toward organizational goals is conditioned by the effort’s
ability to meet individual needs. In the
opinion of Veithzal and Rivai (2011) states that motivation can be summed up as
Conditions that move people towards a certain goal.
Expertise in directing employees and the company in
order to work successfully, so that the wishes of employees and the company’s
goals can be achieved simultaneously.
As the initiation and direction of behavior,
learning motivation is actually a lesson in behavior.
As the energy to generate a boost in self.
As conditions that affect evoke, directing and
maintaining behavior related to work environment.
(2013) summarises that employees in any sector are the real assets of the
organization and if they are motivated they perform their duties with full
honour and dedication, they become fully loyal with it and are hence considered
as a human capital of the organisation.
cited by Rina Yuliastuty Asmara (2016), motivation will impact on audit quality
and audit quality is an important factors for the auditor to be survive in the
long-term career. Motivation is a key driver in supporting and directing
behavior of accountants or auditors because the organization effectiveness
depends on the people carrying out the tasks. The auditors confidence and motivation
arise in carrying out audit is basically on customer demands and the existence
of several commercial needs to continue operations and business continuity. Auditors
motivation at work include several factors that can be considered, for example,
the variation of tasks and activities, audit fees, an increase in status, the
awards will be given, and to demonstrate the ability to work. An intrinsic
motivation of auditors will have an impact on the quality of his work and
improve the performance audit.
and Yuepin (2016) in his study revealed that an intrinsically motivated auditor
may seek out tough assignments at work because she enjoys building knowledge
and meeting the challenges that the assignments provide. Meanwhile, an
extrinsically motivated auditor may seek out tough assignments at work because
she values the recognition from colleagues and the opportunities for promotion
that she will get from completing the assignments.