Image of Reputasi Auditor Sebagai Pemoderasi Pengaruh Audit Feedan Financial Distress Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Yang Terdaftardi Bei Periode 2013-2015)
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Reputasi Auditor Sebagai Pemoderasi Pengaruh Audit Feedan Financial Distress Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Yang Terdaftardi Bei Periode 2013-2015)

This study aims to find out about the reputation as moderatinginfluence of audit fee and financial distress to the auditor switching. The auditor switching measured by the decision to swiching the auditor who made by the companies. Beside that, the audit fee measured by the value of audit fee which disclosed in the annual report, financial distress is measured by the ratio of DER (Debt to Equity Ratio), and the auditor's reputation is measured by the Big Four Auditors. This study uses a method of documentation. Therefore, the researcher used the data from companinies listed in Indonesia Stock Exchange (IDX). The sample in this study is a company listed in the Indonesia Stock Exchange (IDX) in the period 2013-2015 who did the auditor switching. Hypothesis testing in this study used a logistic regression model. While processing the data in this study using SPSS 20. The results showed that the audit fee and financial distress doesn’t affect the auditor switching on companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2015. While the auditor's reputation also doesn’t moderate the effect of financial distress and the audit fee to the auditor switching on companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2015. This means the company didn’tcertainly perform switching although non Big Four auditors audit imposes a large fee. In addition, companies experiencing issues financial distress didn’t certainly perform the switching from non-Big Four to the Big Four.
Keyword: Auditor Switching, Audit Fee, Financial Distress, and Auditor's Reputation

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0153)
02 03. 117 (0153)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0153)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
ix, 41 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0153)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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