PENGARUH OPINI AUDIT, PERGANTIAN MANAJEMEN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), AUDIT FEE, DAN UKURAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017)

Abstract

This research aims to analyze the influence of Audit Opinion, Change of
Management, KAP Size, Fee Audit, and Firm Size to Auditor Switching. The
sampling method used in this study was purposive sampling. Population of this
study is a Service Companies Listed on the Indonesian Stock Exchange Period
2013 -2017 and obtained 18 companies as samples, in the 5 year time period from
2013 to 2017 amounted to 90 companies. Hypothesis in this research are tested by
logistic regression analytical method using the Product and Service Solutions
(SPSS) version 22.0 for windows. The results of this research indicate that
variable Audit Opinion and Change of Management has no effect to auditor
switching while variable KAP Size, Fee Audit, and Firm Size has an effect to
auditor switching.

Keywords : Auditor Switching, Audit Opinion, Change of Management, KAP
Size, Fee Audit, and Firm Size