Pengaruh Pertumbuhan Perusahaan, Audit Delay, Opini Audit, Reputasi Auditor dan Pergantian Manajemen Pada Voluntary Auditor Switching

Abstract

This study aims to analyze the effect of company growth, audit delay, audit opinion, auditor reputation, and change of management on voluntary auditor switching. This study uses data derived from annual report of manufacturing company from 2014-2016 period. Purposive sampling methods is used to collect data and its get 28 companies which made as sample. The data are tested using logistic regression method. The results indicate that company growth, audit delay, auditor reputation have no significant effect on voluntary auditor switching. While audit opinion and change of management have a significant effect on voluntary auditor switching.