THE INFLUENCE OF CERTIFIED PUBLIC ACCOUNTANT FIRM REPUTATION, FINANCIAL DISTRESS, MANAGEMENT CHANGE, AUDIT OPINION, AND PROFITABILITY ON AUDITOR SWITCHING: A STUDY OF MANUFACTURING COMPANIES LISTED ON INDONESIAN STOCK EXCHANGE FROM 2015-2017

Abstract

This research aims to analyze the influence of Certified Public Accountant firm reputation, financial distress, management change, audit opinion and profitability on auditor switching. The populations in this study are the manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015-2017. The type of data collected in this research was secondary data. The data analysis used in this research was purposive sampling method and 133 companies were selected. The methods of data analysis were descriptive statistics, correlation tests, and generalized linear model (GLM) with Eviews9. The results of this research indicated that the variables of financial distress and profitability had positive and significant influence on auditor switching. Certified Public Accountant firm reputation and management change had negative and significant influence on auditor switching. While, audit opinion did not have influence on auditor switching.