ANALISIS PENGARUH AUDIT FEE DAN JUMLAH PARTNER TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BEI TAHUN 2018-2022

Abstract

This research aims to analyze the impact of audit fees and the amount of  partners on management decisions regarding auditor switching in companies within the property, real estate, and construction sectors listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The research method employed is logistic regression analysis using the Statistical Product and Service Solutions or commonly known as SPSS software. The sampling technique utilized in this study is purposive sampling, with audit fees obtained from the companies' annual reports and the public accountant office database from the Financial Services Authority (OJK) serving as the data source. The study includes a total of 87 data samples based on the specified criteria. The research findings indicate that the audit fee variable does not have a significant impact on auditor switching, while the number of partners variable shows a negative influence on auditor switching.