Pengaruh Kebijakan Pemerintah, Opini Auditor, Pergantian Manajemen, Pertumbuhan Perusahaan, Ukuran Perusahaan, dan Financial Distress Terhadap Auditor Switch

Abstract

This research is aimed to understand the impact of government’s regulation, auditor’s opinion, management changes, asset growth, firm size, and the financial distress to auditor switch. The type of the data used in this research is secondary data which are collected from the official website of BEI and ICMD. The objects of the research are 63 manufactory enterprises registered in BEI which have done an auditor switch in the period of 2010-2015. The result shows that the government’s regulation has a strong significant impact, auditor’s opinion and the size of the enterprises have a weak significant impact, while management changes, the development of enterprises, and financial distress have no impact to the auditor switch.