PROFITABILITAS, FINANCIAL DISTRESS, UKURAN PERUSAHAAN DAN PERGANTIAN AUDITOR

Abstract

This research aims to analyze the influence of profitability, financial distress, and size on auditor switching. The population used the listed manufacturing company in the Indonesian Stock Exchange from 2017-2020. Sample decide by purposive sampling method, and the final observation is 309 companies. The data analysis method used descriptive and logistic regression analyses with SPSS version 25 software. The result shows that only the financial distress variable influence the auditor switching. The influence shows that the company will be conducting tendency auditor switching when facing financial distress. It is occurring because the company will be adjusted its payment ability to the external auditor. This prediction was 86.1% accurate. Meanwhile, profitability and size do not influence auditor switching.