Analisis Faktor-Faktor Yang Mempengaruhi Voluntary Auditor Switching Pada Perusahaan Manufaktur Yang Terdaftar di Bei

The independence and objectivity of an auditor may be threatened if there is a long-term cooperation between the auditor and the client in the company. Therefore, to maintain the independence and objectivity of the auditor so as not to be disturbed, it is necessary to do auditor switching. The objective of this research was to investigate the effect size of the Public Accounting Firm, change of management, audit opinion and companie’s growth on auditor switching. The dependent variables were used in this study is the auditor switching, while the independent variable is the size of the Public Accounting Firm, change of management, audit opinion and companie’s growth. Samples were taken by using purposive sampling technique. the final sample as many as 72 companies of manufacturing listed on the Indonesia Stock Exchange (IDX) in 2013-2015. Technical analysis of the data used in this research is to test overall model fit, Homer and Lemeslow’s Goodness of fit test, the coefficient of determination (R²), clasification table and hypothesis test (wald test). The results of this study showed that size of Publik Accounting Firm and audit opinion has significant effect on the voluntary auditor switching. While variable change of management and companie’s growth does not affect to voluntary auditor switching. Keywords: size of Public accounting Firm, change of management, audit opinion, companies growth, voluntary auditor switchin