Pengaruh Opini Audit, Ukuran KAP, Ukuran Perusahaan, Pergantian Manajemen, dan Profitabilitas Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017)

The purpose of this research was to find empirical evidence the effect of audit opinion, KAP size, company size, change of management, and profitability to the auditor switching on manufacturing companies listed in Indonesia Stock Exchange in 2014-2017 period. The sampling method used to determine the sample in this research is purposive sampling. Total sample 83 companies with time series analysis, so the total sample are 332. The analytical method used is logistic regression analysis. The result of this research indicate that audit opinion significantly influence auditor switching, while the KAP size, company size, change of management, and profitability has no significant effect on auditor switching