... between audit rotation, audit fee and auditor competence, (2) Influence of audit rotation, audit fee and auditor competence on auditor motivation both simultaneously and partially, and (3) ... result of this study indicates: (1) there is correlation between audit rotation, audit fee and auditor competence, (2) audit rotation, audit fee and auditor competence influence to auditor motivation ... (motivation) and the results of its research found that motivation has a positive effect on audit quality. H3 :Audit rotation, audit fee and auditor competence affect the auditor motivationand...