PENGARUH OPINI AUDIT, FINANCIAL DISTRESS DAN PERTUMBUHAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)

Abstract

Financial reports are very important to measure, evaluate and support the sustainability of the company's performance, especially for companies that go public in the decision-making process. Therefore, the company's financial statements must be checked by the authorized institution, namely the Public Accounting Firm to obtain accurate information. Indonesia is one of the countries that imposes mandatory KAP turnover, therefore the purpose of this study is to determine the factors that influence the existence of auditor switching by using audit opinion variables, financial distress and client company growth. The data analysis method used is logistic regression analysis, the results of the analysis are audit opinion, financial distress and the growth of the client company together have an effect on auditor switching, audit opinion has no effect on auditor switching, financial distress and the growth of the client company have a positive effect on auditor switching.

Keywords: Audit Opinion, Financial Distress, Client Company Growth And Auditor Switching.