International Journal of Entrepreneurship (Print ISSN: 1099-9264; Online ISSN: 1939-4675)


The Effect of Audit Fee, Internal Control and Audit Materiality on Switching Mandatory Auditors

Author(s): Ahmad Badawi Saluy, Peby Arwiyah, Novawiguna Kemalasari, Willy Arafah,

The research is to analyze the effect of Audit Fee, Internal Controls and Audit Materiality on Auditor Switching Mandatory at PT Bank Btpn Purna Bakti Kcp Jakarta, using the method of literature study, field observations and through questionnaires that have been distributed to the Auditors who are on duty at PT. Bank Btpn Purna Bakti Kcp Jakarta. The type of data used in this study is primary data. Based on the convenience sampling method, there are 30 final samples from this study. Data analysis was performed using descriptive statistical methods, verification methods, and hypothesis testing (bootstrapping) using the SmartPLS program as an analysis tool. Data analysis was performed to test the validity and reliability of the data. The results of this study indicate that Audit Costs do not have a significant effect on Auditor Switching. Internal Control has a positive effect on Auditor Switching. Audit materiality affects but is not significant to Auditor Switching. This is evidenced from testing the hypothesis on the Inner Model

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