ANALISIS FOKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN DI INDONESIA MELAKUKAN AUDITOR SWITCHING.

The study was conducted to examine the effect of management turnover, audit opinion, financial distress, percentage changes in ROA, firm size, the client company size, and the growth rate of the client company on auditor switching manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the years 2009-2011. The study was conducted by usinglogistic regression. A total of 64 manufacturing firms are used as Sempel based on purposive sampling method. The results suggest the existence of seven: 1. Management turnover and a significant positive effect on Auditor Switching, 2. Audit opinion is not positive and significant effect on Auditor Switching, 3. Financial distress is not positive and significant effect on Auditor Switching, 4. Percentage Changes in ROA is not significant and positive effect on Auditor Switching, 5. Firm size is not negative and not significant to the Auditor Switching, 6. The client company size significantly and negatively related to Auditor Switching, 7. The growth rate of the Client Company and not significant positive effect on Auditor Switching.
Key words: Auditor switching, management turnover, audit opinion, financial distress, percentage changes in ROA, firm size, the client company size, and the growth rate of the client company