REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH AUDIT FEE PADA AUDITOR SWITCHING

  • Ika Wulan Indah Sari Fakultas Ekonomi dan Bisnis Universitas Udayana
  • A.A. G.P Widanaputra Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This study aimed to examine the effect of audit fee to the auditor switching. In addition , this study also aimed to determine the effect on the auditor's audit fee switching to the auditor 's reputation as a moderating . This study was conducted on 145 manufacturing companies listed on the Stock Exchange in 2010-2014 . The results of this study indicate that the audit fee positive effect on the auditor switching. This shows that the higher audit fee offered auditor , the company will be more frequent switching auditors . Additionally auditor reputation weaken the influence of audit fees on auditor switching. This means companies that have used the services of a reputable accounting firm will not perform switching auditors audit fee despite being offered KAP relatively high repute .

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Published
2016-07-10
How to Cite
INDAH SARI, Ika Wulan; WIDANAPUTRA, A.A. G.P. REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH AUDIT FEE PADA AUDITOR SWITCHING. E-Jurnal Akuntansi, [S.l.], v. 16, n. 1, p. 527-556, july 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/19814>. Date accessed: 28 mar. 2024.
Section
Articles

Keywords

audit fee, reputasi auditor, auditor switching