Kualitas Audit Sebagai Pemoderasi Pengaruh Pergantian Manajemen Dan Audit Fee Terhadap Auditor Switching

Andriyani, Ika Nofia (2023) Kualitas Audit Sebagai Pemoderasi Pengaruh Pergantian Manajemen Dan Audit Fee Terhadap Auditor Switching. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Auditor switching is one solution to prevent audit engagement periods which can create a special relationship between the auditor and the client. Auditor independence is very necessary to produce relevant and reliable financial reports. This research was conducted to determine the effect of Management Change and Audit Fee on Auditor Switching, with Audit Quality as a moderating variable. Data were analyzed using a logistic regression analysis model, because the dependent variable is a dummy variable. The data in this research is secondary data and was processed using IBM SPSS 23 in the form of annual financial reports of primary consumer goods sector companies listed on the Indonesia Stock Exchange for 2020 - 2022, using a purposive sampling method and there were 141 data samples used in this research. The audit quality variable is measured using KAP measures (Big Four and non-Big Four KAP), the management change variable is measured using data on changes in client company commissioners, the audit fee variable uses the natural logarithm of audit fees and the auditor switching variable is measured using data on auditor changes with client companies. The results of this research indicate that management changes have no effect on auditor switching, audit fees have a negative effect on auditor switching, audit quality does not moderate the effect of management changes on auditor switching and audit quality does not moderate the effect of audit fees on auditor switching.

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