The Effect of Auditor Switching and Audit Effort on Audit Quality Audit With Audit Fee as Moderation

Handika Pradipta; Napisah Napisah

doi:10.55681/economina.v5i9.4075

Authors

Handika Pradipta Universitas Pamulang, Indonesia
Napisah Universitas Pamulang, Indonesia

DOI:

https://doi.org/10.55681/economina.v5i9.4075

Keywords:

Audit Quality, Auditor Switching, Auditor Effort, Audit Fee

Abstract

This study aims to examine the effect of Auditor Switching and Audit Effort on Audit Quality, with Audit Fee serving as a moderating variable. The study is motivated by the importance of audit quality in enhancing the credibility of financial statements and the inconsistent findings of previous studies regarding the effects of auditor switching, audit effort, and audit fee on audit quality. This research employs a quantitative research method with property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period as the research objects. The sampling technique used was purposive sampling, resulting in a sample of 49 companies with 245 observations throughout the study period. The data used in this research are secondary data obtained from the companies' annual financial statements. Data analysis was conducted using panel data regression with the assistance of EViews 10 software, including descriptive statistical analysis, panel data model selection, classical assumption tests, hypothesis testing, and Moderated Regression Analysis (MRA). The results indicate that Auditor Switching has a positive and significant effect on Audit Quality, whereas Audit Effort has no significant effect on Audit Quality. Furthermore, Audit Fee is proven to moderate the relationship between Auditor Switching and Audit Quality, as well as the relationship between Audit Effort and Audit Quality. These findings suggest that higher audit fees can enhance auditors' effectiveness in producing high-quality audits, particularly in property and real estate companies characterized by complex operational activities.

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