PENGARUH OPINI AUDIT, AUDIT FEE, DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING

Abstract

This research was conducted to know the influence of Audit Opinion, Audit Fee, and Company Size on Auditor Switching of manufacturing companies listed in the Indonesia Stock Exchange in the 2017- 2019 period. The research uses secondary data. The sample of this research manufacturing company listed on the Indonesia Stock Exchange in 2017-2019 using a purposive sampling method. One hundred one companies fulfill the criteria as research samples. This research used quantitative methods. The research variables used are audit opinion, audit fee, company size, and auditor switching. This hypothesis test used is logistic regression analysis using IBM SPSS Statistics 25 program. The results from this research show that company size affected auditor switching, while audit opinion and audit fee did not affect auditor switching.