Pengaruh Ukuran Kap, Opini Audit, Audit Delay, Financial Distress, Dan Pergantian Manajemen Terhadap Voluntary Auditor Switching

This study aims to obtain empirical evidence about the influence of the size of the Public Accounting Firm (KAP), audit opinion, audit delay, financial distress and management change towards auditor switching. Change of auditor is the behavior of the auditor's move by the company as a result of audit rotation that is mandatory or voluntary. The audit rotation is carried out as an effort to maintain auditor independence in carrying out their duties. This research is quantitative with secondary data in the form of documentation of 69 publicly listed manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The test equipment used in this study used Smart PLS 3.0 software. The results of this study have proven that financial distress influences voluntary auditor switching. Other independent variables namely KAP size, audit opinion, audit delay, and management change have not been proven to have an influence on voluntary auditor switching