Faktor-Faktor yang Mempengaruhi Audit Switching pada Perusahaan Manufaktur Sektor Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia

Abstract

Audit switching refers 10 voluntary or invalunrary change in a company's appointed auditor or public accountant. This descriptive qualitative research aims al discovering the effects of audit switching on audit opinion, management change, audit tenure, financial distress. and firm size. It is conducted on the companies listed on 2009-2018 Indonesian Stock Exchange in the Consumer Goodt Manufacturing sector. Using a purposive sampling technique. 220 data observations are collected from the sampling dataof 37 Ii.tied companies over ten­ year period. £Views 9 is employed to performa logistic regression analysis/or data analysis method. The findings on the alpha indicate that 5% of changing management has a positive and significant effect on audit switching. Meanwhile, the audit tenure has a negative and signiflcanr effect on audit switching. Different from financial distress and firm size size. these MO factors have no effects on audit switching in the Manufaclltring Consumer Goods Manufacmring Sector which is listed in indonesian Stock Exchange.