Pengaruh Opini Audit, Ukuran Kap, Pergantian Manajemen, Financial Distress, Dan Profitabilitas Perusahaan Terhadap Auditor Switching(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

This study has purpose to analyze the influence of audit opinion, public accounting office size, change of management, financial distress, and profitability of the company to switching auditors at manufacturing companies listed on the Indonesia Stock Exchange 2014 – 2016 period.Population in this research is manufacturing companies listed on the Indonesia Stock Exchange 2014 – 2016 peiod and metode to the determine the sample using purposive sampling method with the criteria – criteria that have been determined. Based on these criteria obtained 37 samples each period with the total sample of research is 111 financial statements of the companies during three years of observation. The research method used is empirical study with descriptive research, while data analysis technique used is logistic regression analysis. The results have shown that the change of management influence to switching auditor, while the audit opinion, KAP size, financial distress, and profitability of the company have noo effect on switching auditor. Keywords: Switching Auditor, Audit Opinion, KAP Size, Change of Management, Financial Distress, and Profitability of the Compan