ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI  AUDITOR SWITCHING  DI INDONESIA STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Susanti .; M. Djaperi

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING DI INDONESIA STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Susanti ., M. Djaperi

Abstract

The purpose of this study was to determine the factors that influence auditor switching in Indonesia (empirical studies in manufacturing companies registered in Indonesia securities in 2015-2017). This research is a quantitative research with explanatory research. The data used is quantitative data, while the data source is secondary data, namely data from manufacturing companies registered in Indonesian securities in 2015-2017. The population study is all manufacturing companies listed on the Indonesia stock exchange. The sampling technique uses a purposive sampling method. The sample in The study was taken as many as 15 companoies. Data collection techniques by documentation, while data analysis techniques use logistic regression models. Based on the result of logistic regression analysis, it is known that simultaneously financial distress variables, management change, audit opinion an profit growth have an effect on auditor switching on manufacturing companies in the Indonesian stock exchange. Partially financial distress, audit opinion, and earnings growth have a siqnificant effect on auditor switching, while management influences but is not siqnificant to the auditor switching at the IDX manufacturing company.

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