Authors:

Ika Wulan Indah Sari, A.A. G.P Widanaputra

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 .”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-19814

Published

2016-07-10

How To Cite

INDAH SARI, Ika Wulan; WIDANAPUTRA, A.A. G.P. REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH AUDIT FEE PADA AUDITOR SWITCHING.E-Jurnal Akuntansi, [S.l.], v. 16, n. 1, p. 527-556, july 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-19814. Date accessed: 28 Aug. 2025.

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Issue

Vol 16 No 1 (2016)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License