PENGARUH OPINI GOING CONCERN, PERGANTIAN MANAJEMEN, KESULITAN KEUANGAN, DAN REPUTASI AUDITOR PADA AUDITOR SWITCHING

Abstract

This study aims to analyze the effect of goingconcern opinions, managementchange, financial distress and auditor reputation in the auditor switching as well as to examine differences in the effect of goingconcern opinions, managementchange, financial distress and auditor reputation on auditors switching between large, medium and small enterprises. The research data were collected from open manufacturing enterprises (Tbk) listed on the ISE. The number of observations was368 observations from 2013-2015.The method of analysis used logistic regression test and test of regression coefficient difference. The results of the study indicated that there was an effect of financial distress and the auditor reputation on the auditor switching. However, going-concern opinions and managementchange would not affect auditorsswitching. The results also concluded that there were differences in the effect of going-concern opinions, managementchange, financial distress and auditors reputation at auditors switching between large and small enterprises.