PENGARUH OPINI AUDIT, PERTUMBUHANPERUSAHAAN, UKURAN KAP, DAN PERGANTIAN MANAJEMEN TERDAP VOLUNTARY AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR

Abstract

ABSTRACT
This study aims to analyze the factors that affect the voluntary transfer of auditors
at manufacturing companies listed on the Indonesia Stock Exchange (BEI). The
population in this study is the financial statements of manufacturing companies
listed on the Indonesia Stock Exchange (BEI) in the period 2011-2016. The
number of manufacturing companies sampled in this research is 30 observation
companies obtained by the method of purposive sampling. Data analysis
technique used is logistic regression analysis with SPSS. Based on the analysis,
the result of the research shows that audit opinion variable, company growth,
KAP size, and change of management have significant influence on company
sample to perform voluntary auditor switching.
Keywords: audit opinion, company growth, KAP size, change of management,
voluntary auditing switching