ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN JASA YANG TERDAFTAR DI BEI TAHUN 2010-2015

This study is aimed to examine the effect of KAP type, company size, growth, financial problems, and the audit fee to the auditor switching. The population in this study is service company listed on the Indonesia Stock Exchange. Samples were determined using purposive sampling method. Samples obtained are 13 companies by the number of years of observation for 6 years. Data were tested using logistic regression analysis with SPSS version 22.0. This study has shown that the first hypothesis (H1) that states that type of auditor KAP negatively affect switching, is rejected. The second hypothesis (H2) which states that the size of the company's positive effect on the auditor switching, is rejected. The third hypothesis (H3) which states that growth companies positive effect on the auditor switching, is rejected. The fourth hypothesis (H4) stating that the positive effect on the financial problems of switching auditors, is rejected. The fifth hypothesis (H5) which states that the audit fee positive effect on the auditor switching, is rejected.

Keyword: switching auditors, KAP type, company size, growth, financial problems and audit fees.