The Impact of Management Changes, Public Accountant Firm Size, Profitability and Financial Distress On Auditor Switching: A Study of Service and Investment Companies Listed on Indonesia Stock Exchange Period 2011-2014

Abstract

This research aims to examine the factors that impact auditor switching. This research analyzes management changes, public accountant firm size, profitability, and financial distress as the factors of auditor switching. Population in this research is service and investment companies year 2011-2014. In obtaining the sample, the researcher uses purposive sampling method in this research. Data analysis method used in this research is logistic regression. The result of this research indicates that management changes, public accountant firm size, and financial distress has no significant influence on auditor switching. Meanwhile, profitability has negative influence on auditor switching.