The influence of sales growth, size, financial distress and effective use of asset on voluntary auditor switching (empirical study on listed manufacturing companies at indonesia stock exchange 2010-2014)

Every voluntary auditor switching conducted by the company is never told the real reason why. This research therefore, aim to analyze the influences of factors, that are sales growth, size, financial distress and effective use of asset on voluntary auditor switching. This research is conducted with secondary data analysis. This study examines the effect of sales growth, size, financial distress and effective use of asset on voluntary auditor switching. The analytical technique used is binary logistic regression to explain the relationship between dependent variables in the form of dichotomous variable and the independent variable in the form of interval and or categorical scale. Binary logistic regression is used because the dependent variable is a dichotomous categorical. The number of sample is 37 companies. Purposive sampling method is used to obtain for the 18 companies that have a habit to perform voluntary auditor switching. The other 19 companies which do not perform voluntary auditor switching are obtained using convenience sampling. The test results showed that size, financial distress and effective use of asset encourage company to perform voluntary auditor switching, while growth has no significant impact on voluntary auditor switching