Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Real Estate And Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

This study aims to analyze the effect of the audit opinion, change of management, growth of the client’s company, financial distress, , KAP size and public ownership to switching auditor. The variables used in this study are auditor switching, audit opinion, change of management, growth of the client’s company, financial distress, KAP size and public ownership. The population of this study are real estate and property companies listed on the Indonesia Stock Exchange in the period 2015 – 2017. The method to determine the sample is done by using purposive sampling method. Based on these criteria, obtained 36 and obtained the total sample research is 108 corporate financial statements for three years of observation. The research method used is empirical study with descriptive research type. Data analysis technique used is logistic regression analysis. The results of this study indicate that audit opinion significantly influence switching auditors, while the, change of management, growth of the client’s company, financial distress, KAP size and public ownership has no significant effect on auditors switching. Keywords: auditor switching, audit opinion, change of management, growth of the client’s company, financial distress, KAP size and public ownershi