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Ika Wulan Indah Sari
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH AUDIT FEE PADA AUDITOR SWITCHING Ika Wulan Indah Sari; A.A. G.P Widanaputra
E-Jurnal Akuntansi Vol 16 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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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 .
Co-Authors Anak Agung Gde Putu Widanaputra