FAKTOR-FAKTOR YANG MEMENGARUHI VOLUNTARY AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

ABSTRAK Auditor switching adalah pergantian Kantor Akuntan Publik yang dilakukan oleh suatu perusahaan, dimana pergantian yang dilakukan dapat terjadi karena kewajiban (mandatory) dan juga secara sukarela (voluntary). Penelitian ini memiliki tujuan mengetahui pengaruh kepemilikan publik, pertumbuhan perusahaan, opini going concern, dan kesulitan keuangan terhadap voluntary auditor switching. Riset ini memakai uji regresi logistik dengan jumlah sampel 42 perusahaan berdasarkan hasil dari purposive sampling dengan kriteria yang telah ditetapkan. Hasil pengujian menunjukkan bahwa variabel kepemilikan publik dan pertumbuhan perusahaan yang diproksikan dengan rasio pertumbuhan penjualan berpengaruh secara positif terhadap voluntary auditor switching. Variabel opini going concern dan kesulitan keuangan tidak berpengaruh terhadap voluntary auditor switching. Kata Kunci: voluntary auditor switching, kepemilikan publik, pertumbuhan perusahaan, opini going concern, kesulitan keuangan ABSTRACT Auditor switching is the alternation of the public accounting firm that performed by a company,the alternation is possible because of the obligation (mandatory) and also voluntary (voluntary). This study purposes to determine the influence of public ownership, the growth of the company, going concern opinion, and the financial difficulties of the voluntary auditors switching. This study used logistic regression analysis with a sample of 42 companies based on the results of purposive sampling with criteria established. The test results showed that the variables of public ownership and growth of companies that proxied by the ratio of sales growth give a positive effect on voluntary auditor switching.The going concern opinion and financial difficulties do not affect the voluntary switching auditors. Keywords: voluntary auditor switching, public ownership, growth company, going concern opinion, financial difficulties