REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH  AUDIT FEE PADA AUDITOR SWITCHING

Ika Wulan Indah Sari; A.A. G.P Widanaputra

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

Abstrak

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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PDF (English)

Diterbitkan

2016-07-10

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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. Tersedia pada: <http://103.29.196.112/index.php/akuntansi/article/view/19814>. Tanggal Akses: 04 mar. 2026

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