FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN DALAM MELAKUKAN PERGANTIAN AUDITOR DI INDONESIA

Auditor independency is the key to audit profession. The way of maintaining independency of auditor in Indonesia has been governed in PMK No: 17/PMK/01/2008 about “Public Accountant Service” by conducting auditor rotation. Auditor switching is the change of auditor or Public Accountant Office performed by Client Company. Auditor switching can occur mandatorily (according to regulation) and voluntarily. Various questions will arise when the company switch auditor voluntarily because it occurs beyond the specified regulation. The sampling method employed in this research was purposive sampling one. The data employed consisted of manufacturing companies enlisted in Indonesian Stock Exchange during 2010-2014 period with ISE data of 2010 as the main data, with 40 companies as the sample, and total observation on 160 companies. Using logistic regression with SPSS 16 program application, this research attempted to examine the effect of KAP size, client size, client growth rate, financial distress, management switching, and audit opinion on voluntary auditor switching. The results of research were as follows: (1) KAP size did not affect significantly the auditor switching, (2) client size affected significantly the auditor switching, (3) client growth level size did not affect significantly the auditor switching, (4) financial distress did not affect significantly the auditor switching, (5) management switching did not affect significantly the auditor switching, and (6) audit opinion did not affect significantly the auditor switching. Keywords: auditor switching, KAP size, client size, client growth, financial distress, management switching, audit opinion