PENGARUH OPINI AUDIT, PERGANTIAN MANAJEMEN, UKURAN KAP DAN FINANCIAL DISTRESS YANG DIMODERASI OLEH AUDIT FEE TERHADAP KEPUTUSAN AUDIT SWITCHING
Abstract
This research is aimed at analyzing the effect of audit opinion, management exchange, KAP amount, and financial distress moderated by audit fee towards the decision of audit switching in property and real estate companies registered at Indonesia's Stock Market. The subject of the research is every manufacturing companies having going concern opinion between 2012-2017. The sample of the reseach are 39 finance reports with 6 year books which are chosen by purposive sampling method. The instrument of the analysis is logistic regretion.
The result of the analysis shows that audit opinion, management exchange and financial distress have significantly positive correlation to auditor switching. On the other hand, size of KAP amount impacts negatively towards the auditor switching, while audit fee moderation empowers financial distress effect towards audit switching.