Audit fees contribution as moderating auditor switching on audit quality: Evidence from Indonesia

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St. Dwiarso Utomo
Sherly Mardian Sutanto
zaky machmuddah


The case of an audit failure conducted by one of the KAP that occurred in Indonesia resulted in obtaining a penalty from the Public Company Accounting Overside Board (PCAOB) as the main issue in this study. Testing the effect of auditor switching on audit quality with audit fees as a moderating variable was the main objective of the study. The logistic regression method was used as an analytical tool to process data. The data used were secondary data in the form of quantitative. To get a representative sample, a purposive sampling method was used. During seven years (2012 -- 2018) of observation, 321 company data were obtained which included in the sample criteria. The data were used to be processed as research findings. The results showed that auditor switching affects audit quality and audit fees moderate the effect of auditor switching on audit quality. The contribution of this research is public accountants to be able to maintain public trust through the quality of the published audit and support the previous theory related to auditor switching, audit fees and audit quality.


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Utomo, S. D., Sutanto, S. M., & machmuddah, zaky. (2020). Audit fees contribution as moderating auditor switching on audit quality: Evidence from Indonesia. Interdisciplinary Research Review, 15(2), 42-45. Retrieved from
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