<![CDATA[Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris tentang pengaruh fee audit, financial distress, dan management change terhadap auditor switching dengan reputasi auditor sebagai variabel moderasi pada perusahaan properti dan real estate di Indonesia. Sampel penelitian adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2017 – 2021. Jenis penelitian yang digunakan adalah penelitian kuantitatif, dan jenis data yang digunakan adalah data sekunder. Pengumpulan data dilakukan dengan metode purposive sampling. Jumlah perusahaan yang dijadikan sampel sebanyak 22 perusahaan dengan 110 data laporan keuangan dan laporan tahunan perusahaan. Pengolahan data menggunakan eviews 10 dengan metode analisis dalam penelitian ini menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa berdasarkan uji z statistik, audit fee berpengaruh signifikan terhadap auditor switching, financial distress berpengaruh signifikan terhadap auditor switching, management change tidak berpengaruh signifikan terhadap auditor switching. Berdasarkan uji LR Simultan, menunjukkan bahwa fee audit, financial distress, dan management change secara simultan berpengaruh signifikan terhadap auditor switching. Dan berdasarkan uji moderasi, analisis regresi reputasi auditor memoderasi hubungan antara fee audit dan auditor switching. Reputasi auditor memoderasi hubungan financial distress dengan auditor switching. Tetapi reputasi auditor tidak dapat memoderasi hubungan management change terhadap auditor switching. This study aims to analyze and obtain empirical evidence about the effect of audit fees, financial distress, and management changes on auditor turnover with auditor reputation as a moderating variable in property and real estate companies in Indonesia. The research sample is property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 – 2021. The type of research used is quantitative research, and the type of data used is secondary data. Data collection was carried out using purposive sampling method. The number of companies sampled was 22 companies with 110 financial report data and company annual reports. Processing data using eviews 10 with the method of analysis in this study using logistic regression. The results of this study indicate that based on the statistical z test, audit fees partially have a significant effect on auditor switching, financial distress partially has a significant effect on auditor switching, management change partially has no significant effect on auditor switching. Based on the Simultaneous LR test, it shows that audit fees, financial distress, and management change simultaneously have a significant effect on auditor switching. And based on the moderation test, the auditor's reputation regression analysis moderates the relationship between audit fees and auditor switching. Auditor reputation moderates the relationship of financial distress to auditor switching. But the auditor's reputation cannot moderate changes in relationship management to auditor switching.]]>
