Pengaruh Opini Audit, Financial Distress, Pertumbuhan Perusahaan Klien,Ukuran KAP dan Pergantian Manajemen Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Real Estate dan Property di Bursa Efek Indonesia Periode 2013 - 2016)

This study has purpose to analize the influence of audit opinion, financial distress, growth of the client’s company, KAP size and change of management to switching auditor at Real Estate and Property companies listed on the Indonesia Stock Exchange period 2013 – 2016. The variables used in this study are auditor switching, audit opinion, financial distress, growth of the client’s company, KAP size and change of management. The population of this study are real estate and property companies listed on the Indonesia Stock Exchange in the period 2013 – 2016. The method to determine the sample is done by using purposive sampling method. Based on these criteria, obtained 19 and obtained the total sample research is 76 corporate financial statements for four years of observation. The research method used is empirical study with descriptive research type. Data analysis technique used is logistic regression analysis (logistic regression). The results of this study indicate that audit opinion significantly influence switching auditors, while the financial distress, growth of the client’s company, KAP size and change of management has no significant effect on auditors switching. Keywords: auditor switching, audit opinion, financial distress, growth of the client’s company, kap size and change of management