Faktor-faktor yang mempengaruhi voluntary auditor switching pada perusahaan yang terdaftar di bei periode 2010-2015

Abstract

This research uses financial statements data of all company listed in Bursa Efek Indonesia (BEI) period 2010-2015. Sample collecting technique which used in this research is purposive sampling, that used certain criteria which has been determined before. Research total sample based on purposive sampling are 234 observation Analysis instrument for test hypotheses is logistics regression analysis. Data analysis show that audit opinion has significantly with positive direction influence voluntary auditor switching. Whereas, variables audit delay, financial distress and management turn over do not influence voluntary auditor switching