Daftar Isi:
  • This research has a purpose to analize the influence of audit opinion, the size of Public Accounting Firm (KAP), a management changes, the client company size on was auditor switching The type of data which is used in this research is secondary data, that was audited report of banker company listed in Indonesia Stock Exchange on 2012- 2016 period. The population of this research are all of the services companies listed in the Indonesia Stock Exchange with the amount of 43 companies. Sample were received by purposive sampling method of 9 companies in five years, so the total data are 45 observations. Data analyze technique which is used in this research is logistic regression analysis. The result indicates that management changes affect to auditor switching, while the audit opinion, the size of Public Accounting Firm (KAP), and the client company size (LnT A) do not affect to auditor switching.