PENGARUH AUDIT FEE, KEPEMILIKAN PUBLIK DAN PERUBAHAN RETURN ON ASSETS TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK

This study was conduct to determine the effect of Audit Fee, Change of Return On Assets, and Public Ownership for Auditor Switching. The data used are secondary data. The population of this research are report form manufacturing company registered on Indonesia Stock Exchange 2013-2018. Sample obtained by the method purposive sampling, where each part of the population does not have the same opportunity to become a sample. The sample obtained was 73 samples. Data analysis technique used is logistic regression analysis. The result show that audit fee effect on auditor switching. Change of Return On Assets and Public Ownership have no effect on auditor switching. Keywords: Audit Fee, Change of Return On Assets, Public Ownership, Auditor Switching