PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING

Almira Zada Simbolon, 2018: The impact of financial distress, firm size and firm growth on auditor switching. This study aims to examine the effect of financial distress, firm size and corporate growth on the switching auditor. This study uses secondary data in the form of financial statements from the Indonesia Stock Exchange website. The population in this study, real estate companies are listed on the Indonesia Stock Exchange (BEI) in period 2013-2016. In this study used purposive sampling and the data obtained as a whole 60 observations. This research uses logistic regression method to test hypothesis at 5% level.From the results of study that have been done in this study, it can be concluded that financial distress and corporate growth have a significant positive effect on switching auditors. While firm size has no significant effect on the auditor switching. This study has limitations in explaining factors beyond the variables of financial distress, firm size and firm growth that affects the switching auditor. it is expected that further research can use other variables, such as change of management, audit opinion, ROA change and KAP size. In addition it is expected that researchers can then use other sector companies such as manufacturing, banking and retail that may get different results from previous research studies. Keywords:Financial Distress, Company size, Company Growth, and Auditor Switchin