Pengaruh Financial Distress, Auditor Switching, dan Reputasi KAP Terhadap Penentuan Fee Audit Eksternal (Studi Empiris Pada Perusahaan Sub Sektor Ritel Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

Abstract

This study aims to examine and analyze the effect of financial distress, auditor switching, and KAP reputation on the determination of external audit fees in retail subsector companies listed on the Indonesia Stock Exchange in 2017-2021. The data used is secondary data in the form of audited financial statements of the retail sub sector during the observation period. As for the research population as many as 27 companies. The sampling technique used purposive sampling method, in order to obtain as many as 7 companies that meet the criteria. The data analysis tool used is multiple linear regression analysis using SPSS 25 software. The results of the study prove that partially financial distress has a significant positive effect on audit fees, while auditor switching and KAP reputation have no effect on audit fees. Meanwhile, simultaneously financial distress, auditor switching, and KAP reputation affect the audit fee.