PENGARUH AUDIT FEE, PERGANTIAN MANAJEMEN, DAN OPINI AUDIT TERHADAP VOLUNTARY AUDITOR SWITCHING DIMODERASI OLEH REPUTASI AUDITOR

(Studi Empiris pada Perusahaan Sub Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Abstract

This research aims to analyze the influence of audit fee, management change, and audit opinion to voluntary auditor switching. In addition, this study also examines the moderating effect of auditor reputation towards the relationship between audit fee, management change, and audit opinion to voluntary auditor switching. Sample of this study consists of 37 companies from 49 property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2012-2016. The research sample is selected by purposive sampling method. The result of this study indicate that audit fee variable has negative effect on voluntary auditor switching, management change variable has positive effect on voluntary auditor switching. While audit opinion variable do not significantly affect voluntary auditor switching. The result in this study also indicate that auditor reputation variable has no moderating effect in th relatonship between  the audit fee, management change, and audit opinion to voluntary auditor switching.