AUDITOR SWITCHING’S FACTORS: THE ANALYSIS ON AUDIT DELAY, CLIENT SIZE, AND AUDIT COMMITTEE CHANGES

Abstrak

Auditor switching is an event of changing public accounting firm. The purpose of this research is to analyze the effect of independent variables which are audit delay, client size, and audit committee changes toward the dependent variable which is auditor switching in all companies listed on Indonesia Stock Exchange from year 2012-2015.

This research uses logistic regression technique and using all companies listed on Indonesia Stock Exchange as the population. For the sample, it is chosen with using purposive sampling. The sample chosen is 156 companies listed on Indonesia Stock Exchange with 4 years of time period from 2012-2015 with total observation 624 data.

The result from the hypothesis testing showed that all the independent variables are simultaneously give significant effect the dependent variable. It was also found that client size partially has negative significant effect toward auditor switching, meanwhile audit delay and audit committee changes partially has positive but not significant effect the auditor switching.

Keywords: Audit Committee Changes, Audit Delay, Auditor Switching, Client Size