AUDITOR SWITCHING: FINANCIAL DISTRESS, MANAGEMENT CHANGES, KAP SIZE, SERTA GOING CONCERN OPINION PADA PERUSAHAN PROPERTY, REAL ESTATE, DAN BUILDING CONTRUCTION DI INDONESIA

Abstract

Auditor switching is categorized as mandatory and voluntary activities. The company does auditor switching as mandatory procedure, but in Indonesia there are still many companies that do auditor switching as voluntary procedure. This research aims to analyze the affect of financial distress, management changes, KAP size, and going concern opinion towards auditor switching. Data collection uses purposive sampling of property, real estate, and building construction  companies  listed  on  the Indonesia Stock Exchange  (BEI) from 2018 to 2020. 42 property, real estate and building contruction companies are used as samples of this study. The data analyze using logistic regression analysis to test hypotheses. The results of this study show that financial distress, KAP size, and going concern opinion affect auditor switching. Meanwhile, management changes has no effect on auditor switching.