Pengaruh Ukuran KAP, Opini Audit, Audit FEE, Pergantian Manajemen, Ukuran Perusahaan Klien dan Pertumbuhan Perusahaan Klien Terhadap AUDITOR Switching ( Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015 )

Abstract

Auditor Switching in Indonesia is one of the regulations that are required by the Indonesian government as an effort to maintain the independence of auditors. This research aimed to examine the effect of KAP size, audit opinion, audit fee, change of management, company size and company growth to auditor switching. This research used the financial statement data of the manufacturing company which is listed in Indonesia Stock Exchange (BEI) in 2011-2015. This research used Purposive Methode Sampling, therefore the number of samples that meet the criteria is 64 manufacturers company. Statistic test that used to test the hypothesis is logistic regression. The result of the research showed that the audit opinion and audit fee has significant positive effect to auditor switching. While the other variables examined in this research such as KAP size, change in management, company size and company growth is not proven has an significant effect to auditor switching.