THE INFLUENCE OF AUDIT OPINION, FINANCIAL DISTRESS, CLIENT COMPANY SIZE, MANAGEMENT CHANGE AND KAP SIZE ON AUDITOR SWITCHING (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2021 period)

Abstract

Auditor independence issue most often made debate of auditor rotation. This auditor rotation is related to

the company action to do auditor switching. This research empirically examines the effect of the audit opinion,

financial distress, size of client companies, management changes, and KAP size on Auditor switching on

manufacturing companies that are listed at the Indonesian Stock Exchange (IDX) from 2017 to 2021. This

research is explanatory quantitative research with a data collection technique using purposive sampling. A total

of 39 manufacturing firms are used as sample firms. This research uses the SPSS ver.18 application and uses

logistic regression to test the hypothesis because the independent variable is a combination of metric and no

metric. The result of this study indicates that the independent variable that affect the provision of auditor switching

is audit opinion. While other independent variables are financial distress, size of client companies, management

changes, and KAP size do not affect auditor switching