Analysis Factors Influence Auditor Switching on Manufacturing Companies Listed in Indonesia Stock Exchange 2010-2014

The purpose of this study is to analyze the factors influencing auditor switching on Manufacturing Companies Listed in Indonesian Stock Exchange 2010-2014. The independent variables in this research are audit opinion; audit tenure and CPA firm size. As for dependent variable is auditor switching by voluntarily. Analysis technique that is used is logistic regression analysis and hypothesis analysis technique that is used is logistic regression coefficient. The logistic regression is used dummy variable for dependent variable. Testing of the hypothesis is done by using α= 5%. Audit opinion represent by unqualified and qualified opinion. The audit tenure represents by adding the total length of the engagement between one auditor in the company, and for the CPA firm size represents by Big 4 and Non-Big 4. The result shows that unqualified audit opinion and companies audited by Non-Big 4 CPA firm has a closer relationship with the probability of auditor switching. Hence, the result also shows that there is a positive relationship between audit tenure and auditor switching. Keyword: Auditor switching, audit opinion, audit tenure and CPA firm siz