Peran Moderasi Audit Fee Dalam Keputusan Auditor Switching
Abstract
This study aims to determine whether audit fees can moderate the effect of audit tenure on auditor switching. In this study, the analysis techniques used include descriptive statistics, logistic regression analysis, and moderation hypothesis testing using Moderate Regression Analysis. Based on the analysis, the conclusion was obtained that Audit Tenure does not affect Auditor switching. At the same time, the audit fee needs to moderate the relationship between audit tenure and auditor switching. The limitation of the study is that it only takes IDX30 companies. In addition, the variables used in the study are still relatively small, so other factors are considered capable of influencing auditor switching. For future research, it is recommended to use research samples from different sectors and add additional variables besides the variables used in this study
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