FACTORS INFLUENCING VOLUNTARY AUDITOR SWITCHING AND AUDIT FEE AS A MODERATING VARIABLE: AN INDONESIAN CASE STUDY

Y. Maharani, T. Wahyudi, Azwardi
2018 Russian Journal of Agricultural and Socio-Economic Sciences  
The purpose of this study was to determine the factors that voluntary auditor switching on property and real estate companies with the audit fee as moderation. The data used in this study was obtained from BEI is as property and real estate company that publishes the complete audited financial statements (in rupiah) listed on the Stock Exchange from 2009-2014. The samples were 180 observations determined by purposive sampling technique. The data analysis technique was is logistic regression and
more » ... stic regression and interaction test. Based on the analysis conducted, the results showed that the percentage change audit opinion, change of management did not affect had companies to perform auditor switching, while financial distress and audit fee had significant influence on the company perform the auditor switching. Audit fee enhanced the effect financial distress of auditor switching.
doi:10.18551/rjoas.2018-08.23 fatcat:wlictfhkbfeftj3f2layj4kkle