PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT, FINANCIAL DISTRESS DAN PERTUMBUHAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

Abstract

This study aims to examine how: 1) the influence of management change on
the auditor switching 2) the influence of audit opinion on the auditor switching 3)
the influence of financial distress on the auditor switching 4) the influence of the
growth of the client company on the auditor switching. The sample used in this
study consisted of 75 samples of manufacturing companies listed on the Indonesia
Stock Exchange during 2015-2017. The sample in this study was taken using a
purposive sampling method. Data analysis method uses logistic regression
analysis (Logistic Regression) with the help of a computer program, namely SPSS
version 22.0. The results showed that: 1) Management Change has a positive
effect on auditor switching with a significant value of 0.048 <0.05 2) Audit
Opinion has a positive effect on auditor switching with a significant value of 0.00
<0.05 3) Financial Distress has a positive effect on significant value of 0.027
<0.05 4) Client Company Growth has no effect on auditor switching with a
significant value of 0.146> 0.05.

Keywords : Switching Auditor, Management Change, Audit Opinion, Financial

Distress, and Client Company Growth