摘要：This study aimed to examine the effect of audit fee to the auditor switching.In addition , this study also aimed to determine the effect on the auditor's audit fee switching to the auditor 's reputation as a moderating .This study was conducted on 145 manufacturing companies listed on the Stock Exchange in 2010-2014 .The results of this study indicate that the audit fee positive effect on the auditor switching.This shows that the higher audit fee offered auditor , the company will be more frequent switching auditors .Additionally auditor reputation weaken the influence of audit fees on auditor switching.This means companies that have used the services of a reputable accounting firm will not perform switching auditors audit fee despite being offered KAP relatively high repute .
