The purpose of this research is to analyse the effect of change of management, financial distress, Public Accounting Firm Size, percentage of ROA change, Client size, going concern audit opinion and audit tenure on voluntary auditor switching. This research uses the logistic regression method, which uses secondary data from manufacturing companies with observation years from 2012 to 2016. The result of the research indicates that client size and audit tenure influence voluntary auditor switching. While the change of management, financial distress, Public Accounting Firm Size, percentage of ROA change, and going concern audit opinion do not affect voluntary auditor switching. (RTP).
Factors That Influence Voluntary Switching Auditors in Manufacturing Companies Listed in Indonesia Stock Exchange
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