Pengaruh Opini Audit Going Concern, Audit Fee, Audit Tenure, Ukuran Kap, Dan Financial Distress Terhadap Audit Switching (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

This study aims to analyze the effect of going concern audit opinion, audit fees, audit tenure, KAP size and financial distress to audit switching. The population of this study is basic real estate and property companies classification listed on the Indonesia Stock Exchange (IDX) for2015-2017. The sample is taken by purposive sampling method and obtained 192 companies as samples, then contains 14 data reductions containing outliers. The data received was processed 178 data. Data is tested using logistic regression methods. The results show that the going concern audit opinion, audit fees, audit tenure, and financial distress did not affect to audit switching, meanwhile the KAP size has effects to audit switching