FAKTOR-FAKTOR YANG MEMPENGARUHI DILAKUKANNYA VOLUNTARY AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018)

The purpose of this study is to examine the effect of profitability, company size, public ownership and financial distress on voluntary auditor switching for banking companies listed on the Indonesia Stock Exchange in 2015-2018. The theory used in this study is agency theory. The population in this study is banking companies that listed on the Indonesia Stock Exchange in 2015-2018. The sample in this study was taken using purposive sampling method with the criteria: the company was registed on Indonesia Stock Exchange in 2015-2018; the company auditor switching at least 1 time in 2015-2018; the company provide complete information needed in reserch. The data analysis technique used is logistic regression analysis. The result showed that profitability and company size have negative and insignificant affect to voluntary auditor switching. Public ownership and financial distress have positive and insignificant affect to voluntary auditor switching

Keywords : profitability, company size, public ownership and financial distress, voluntary auditor switching