PENGARUH PERGANTIAN MANAJEMEN DAN POTENSI KEBANGKRUTAN PERUSAHAAN PUBLIK TERHADAP PERGANTIAN AUDITOR

The objective of the research is to identifr the influence of management changes and predictor of public corporate bangkruptcy on auditor s-witching. The respondents of this study were the manufacturing companies listed in Indonesia Stock Exchange which released a report of independent auditors in 2002-2006. The data collection was done by using purposive sampling technique and the data was secondary data. Regression analysis used in this research was logistic regression. It was used to find out the influence of management changes and predictor of public corporate bangkruptcy on auditor s-witching. The results of the research showed that management changes and predictor of public corporate bangkruptcy did not influence the auditor switching. The result was highly likely affected by the economic stability which was indicated from the number of sample of the companies which had low predictor ofpublic corporate bangla-uptcy and management changes. It also caused the low possibility for the company to switch the auditors.