FAKTOR - FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY PADA PERUSAHAAN MANUFAKTUR

This study aimed to analyze the factors that affect voluntary auditor switching on manufacturing companies listed in Indonesia Stock Exchange (IDX). The population in this study are all companies listed in Indonesia Stock Exchange in the period 2010 to 2013. The number of manufacturing firms sampled in this study were 256 companies observations obtained by purposive sampling method. The data analysis technique used is logistic regression analysis. Based on the analysis conducted, the results showed that the variables change of management and the client does not affect the size of the sample companies to perform switching auditors, while the audit opinion and the financial distress of having a significant influence on the company sample to perform the auditor switching. Key words : Change of Management, Audit Opinion, Size Clients, Financial Distress and Auditor Switchin