Analisis Faktor-Faktor Yang Mempengaruhi Pergantian Kantor Akuntan Publik Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2015

The study aimed to find the effect of management changes, accountant opinion, public accountant firm’s size, client size, and financial distress to auditor switching. Population of the research are manufacturing companies which are listed in “Bursa Efek Indonesia” (BEI) in the year 2011-2015. Sample collecting method which used in this research is method purposive sampling and obtained 53 companies as research sample. The type of the data used is a published audited yearly financial statement. Hypothesis in this research are tested by logistics regression analytical method. Result of this research is that audit opinion have significant effect on auditor switching in Indonesia. While other variables in this research like management changes, public accountant firm’s size, client size, financial distress do not have significant effect to auditor switching in Indonesia