KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH PERGANTIAN MANAJEMEN DAN AUDIT FEE PADA AUDITOR SWITCHING

KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH PERGANTIAN MANAJEMEN DAN AUDIT FEE PADA AUDITOR SWITCHING

This study has the objective of identifying and demonstrate empirically the effect of management changes and audit fees on auditor switching with audit quality as moderating variables. This research was conducted in the manufacturing sector companies listed on the Indonesian Stock Exchange (BEI) 201...

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Bibliographic Details
Main Authors: Ni Kadek Sri Udayani, I Dewa Nyoman Badera
Format: Article
Language:Indonesian
Published: Universitas Udayana 2017-08-01
Series:E-Jurnal Akuntansi
Subjects:
Auditor Switching, Management Change, Audit Fee, Audit Quality.
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/27964
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spelling doaj-3d314797b7d2438fa880dfab2b2eabe32020-11-24T23:18:12ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562017-08-011820184727964KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH PERGANTIAN MANAJEMEN DAN AUDIT FEE PADA AUDITOR SWITCHINGNi Kadek Sri Udayani0I Dewa Nyoman Badera1Fakultas Ekonomi dan Bisnis Universitas UdayanaFakultas Ekonomi dan Bisnis Universitas UdayanaThis study has the objective of identifying and demonstrate empirically the effect of management changes and audit fees on auditor switching with audit quality as moderating variables. This research was conducted in the manufacturing sector companies listed on the Indonesian Stock Exchange (BEI) 2011-2015. The population in this study amounted to 147 companies, using purposive sampling techniques acquired sample number of 23 companies. Data analysis technique used is the logistic regression analysis and Moderating Regression Analysis (MRA). The results is managamenet changes in a positive effect on auditor switching. Variable audit fees, audit quality interactions with management changes, and the interaction with audit fee do not affect on auditor switching.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/27964Auditor Switching, Management Change, Audit Fee, Audit Quality.
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Ni Kadek Sri Udayani
I Dewa Nyoman Badera
spellingShingle Ni Kadek Sri Udayani
I Dewa Nyoman Badera
KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH PERGANTIAN MANAJEMEN DAN AUDIT FEE PADA AUDITOR SWITCHING
E-Jurnal Akuntansi
Auditor Switching, Management Change, Audit Fee, Audit Quality.
author_facet Ni Kadek Sri Udayani
I Dewa Nyoman Badera
author_sort Ni Kadek Sri Udayani
title KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH PERGANTIAN MANAJEMEN DAN AUDIT FEE PADA AUDITOR SWITCHING
title_short KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH PERGANTIAN MANAJEMEN DAN AUDIT FEE PADA AUDITOR SWITCHING
title_full KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH PERGANTIAN MANAJEMEN DAN AUDIT FEE PADA AUDITOR SWITCHING
title_fullStr KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH PERGANTIAN MANAJEMEN DAN AUDIT FEE PADA AUDITOR SWITCHING
title_full_unstemmed KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH PERGANTIAN MANAJEMEN DAN AUDIT FEE PADA AUDITOR SWITCHING
title_sort kualitas audit sebagai pemoderasi pengaruh pergantian manajemen dan audit fee pada auditor switching
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2017-08-01
description This study has the objective of identifying and demonstrate empirically the effect of management changes and audit fees on auditor switching with audit quality as moderating variables. This research was conducted in the manufacturing sector companies listed on the Indonesian Stock Exchange (BEI) 2011-2015. The population in this study amounted to 147 companies, using purposive sampling techniques acquired sample number of 23 companies. Data analysis technique used is the logistic regression analysis and Moderating Regression Analysis (MRA). The results is managamenet changes in a positive effect on auditor switching. Variable audit fees, audit quality interactions with management changes, and the interaction with audit fee do not affect on auditor switching.
topic Auditor Switching, Management Change, Audit Fee, Audit Quality.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/27964
work_keys_str_mv AT nikadeksriudayani kualitasauditsebagaipemoderasipengaruhpergantianmanajemendanauditfeepadaauditorswitching
AT idewanyomanbadera kualitasauditsebagaipemoderasipengaruhpergantianmanajemendanauditfeepadaauditorswitching
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