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Abstract

The issue of gender equality has long been a critical issue in both social and professional environments, women are often considered passive, soft, more gentle, more compared to men who are considered superior in various ways, along with the shifting changes of the times, the phenomenon of emancipation in the current modern era shows the rise of women and it is undeniable that the number of Indonesians is more women than men, as evidenced by the beginning of being given space and trust for women to lead in organizations and the business world. Women's work motivation includes various things, starting from the demands of self-existence (psychology), social needs, and the economic side. Regarding competence, women are also given equal space to acquire knowledge and skills. Gender differences in the Auditor profession are often associated with audit quality due to fewer perceptions of women as auditors. Research objectives: to determine the influence of competence, motivation, and feminist perceptions of auditors in the cities of Makassar and Gowa. This qualitative study investigates the structural complexities of competence, motivation, and feminist perspectives among female auditors operating within Public Accounting Firms (KAP) in Makassar City and Gowa Regency. Utilizing NVivo software for rigorous text analysis, the research examines how female professionals navigate technical demands, economic drivers, and systemic gender dynamics in the auditing sector. The findings reveal that auditor competence extends beyond traditional work tenure, requiring an integrated profile of technical expertise, situational experience, continuous knowledge acquisition, and emotional intelligence to manage challenges such as gender bias and fraud mitigation. Furthermore, the analysis demonstrates that work motivation is multidimensional, driven by a balance of economic stability, financial compensation, intellectual growth, and lifelong learning opportunities. From a feminist perspective, the study highlights that institutional policy support and workplace equality are vital mechanisms for mitigating gender stereotypes and empowering female leadership styles characterized by collaboration, high responsibility, and professional commitment. Ultimately, this research bridges local qualitative insights with global academic discourse, emphasizing that achieving high audit quality and sustainable career retention for women necessitates a holistic synergy between technical competence, institutional backing, and behavioral resilience.


 

Keywords

Competence Motivation Perception Feminist Auditor

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Hasmi, N., & Aisyah, N. (2026). Competency, Motivation, and Perception of Feminist Auditors in Makassar and Gowa Cities. Golden Ratio of Mapping Idea and Literature Format, 6(4), 2666–2680. https://doi.org/10.52970/grmilf.v6i4.2620
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