Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur dan Perusahaan Non Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

This study aimed to analyze the effect of going concern opinion, management change, the size of public accountant, and the size of client company, and audit fee for auditor switching. The population in this study are manufacturing company and non manufacturing company listed in Indonesa Stock Exchange (IDX) in the period 2012 to 2016. Sample obtained by the method purposive sampling with 130 samples late. Data analysis technique used is logistic regression analysis. The result show that going concern opinion have effect on auditor switching. Wheras management change, the size of public accountant, and the size of client company , and audit fee don’t have effect on auditor switching