PENGARUH OPINI AUDIT, PERGANTIAN MANAJEMEN, AUDIT DELAY, FINANCIAL DISTRESSDAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2019)

The problem in this study is that the Indonesian government has issued regulations regarding auditor switching,, howeverthere are several companies that carry out auditor switching outside of the established regulations. The purpose of this study is to find empirical evidence regarding the effect of audit opinion, management turnover, audit delay, financial distress and company growth on auditor switching in manufacturing companies in Indonesia. This topic was chosen because many companies in Indonesia carry auditor switching out voluntaryand are not in accordance with government regulations.
This study uses data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. Population in this study includes all manufacturing companies listed on the IDX as many as 182 companies. The data collection method used was purposive sampling with a total sample of 37 companies with an observation period of 3 years in order to obtain a total number of observations of 111. Hypothesis testing is done using logistic regression analysis tools.
The test results of this study simultaneously shows the significant value of the audit opinion, management turnover, auditdelay, financial distress and growth of the company amounted to 0.040. Meanwhile, partially it shows the significance value of audit opinion of 0.002, change of management of 0.309, audit delay of 0.245, financial distress of 0.939 and company growth of 0.996.
The conclusion of this study shows that simultaneously audit opinion, management change, audit delay, financial distress and company growth have a significant effect on auditor switching. While partially audit opinion has a positive and significant effect on auditor switching, management change has a negative and insignificant effect on auditor switching, audit delay has a negative and insignificant effect on auditor switching, financial distress has a negative and insignificant effect on auditor switching and company growth has a negative effect. and it is not significant for auditor switching.