PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, AUDIT FEE, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING

(Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar pada Bursa Efek Indonesia 2012-2016)

Abstract

This study aims to analyze the effect of client firm size, institutional ownership, audit fee and financial distress to the switching auditor. This study uses secondary data. The population in this study is 120 Manufacturing Companies in the Consumer Goods Sector Industries Listed on Indonesia Stock Exchange (IDX) period 2012-2016. The sampling technique used in this research is Purposive Sampling with sample number 24 Manufacturing Companies of Consumer Goods Sectors Listed on Indonesia Stock Exchange (IDX) period 2012-2016. Data analysis techniques used are descriptive statistical analysis and logistic regression analysis. Data analysis using SPSS software version 20.0. The results of this study indicate that audit fee has significant effect on the switching auditor while firm client size, institutional ownership, and financial distress have no significant effect on the switching auditor.