Analisis Faktor Faktor Yang Mempengaruhi Pergantian Auditor pada Bank Umum Syariah Tahun 2010-2017

The purpose of this study is to analyze the factors that influence auditor turnover in Islamic banking in Indonesia in the period 2010-2017. The variables used in this study are audit opinion, management changes, size of the Public Accounting Firm, company size, and profitability to switching auditor, the population in this study is the Islamic Commercial Bank in Indonesia from 2010 to 2017 with 12 Islamic bank . The method for determining a sample of 12 Islamic banks in seven years is purposive sampling, the total data is 63 samples data. The data analysis technique used in this study is logistic regression analysis. The study shows that the audit opinion influences the auditor switching, while the change of management, the size of the KAP, the size of the company and profitability have no influence. about auditor chang