PENGARUH AUDIT DELAY, OPINI AUDIT DAN AUDIT FEE TERHADAP VOLUNTARY AUDITOR SWITCHING DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERATING

(Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2012-2016)

Abstract

Voluntary auditor switching is a transfer or change of auditors (Public Accounting Firm) conducted on the will of the company. Voluntary auditor switching occurs because of several factors, whether it comes from the company itself as a client or from the auditor as a service provider.

          This research was conducted with the aim to know the effect of audit delay, audit opinion and audit fee to voluntary auditor switching. In addition, this study also aims to determine the effect of audit delay, audit opinion and audit fee to voluntary auditor switching with auditor reputation as a moderating variable. This study was conducted on 18 companies from 41 companies listed on the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) in 2012-2016. The data in this study using external secondary data in the form of annual report of consumer goods industry companies 2012-2016. The sample selection in this research using non-probability sampling technique with purposive sampling method. Data analysis technique used is logistic regression analysis with Statistical Package for Social Science Program (SPSS) version 23.0.

          The results of this study indicate that the audit opinion variable has a negative effect on the voluntary auditor switching. While the audit delay and audit fee variables do not affect the voluntary auditor switching. The results of this study indicate that the auditor's reputation variable moderates the influence of audit opinion on the voluntary auditor switching and does not succeed in moderating the audit delay variable and audit fee to the voluntary auditor switching.