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PENGARUH OPINI AUDIT, PROFITABILITAS, FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017

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ABSTRACT PENGARUH OPINI AUDIT, PROFITABILITAS, FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017 Gladys Beatrice Angelia Puspitasari NIM : 1532070 The study aimed to determine the effect of audit opinion, profitability and financial distress to auditor switching on Consumer Goods sector of manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2014-2017. The population in this study amounted to 43 companies with observation for 4 years. By using a purposive sampling method, 32 companies were selected with a total sampleof 128 annual financial reports audited. The data obtained in this study were processed using SPSS. Data analysis techniques used are descriptive statistics and logistic regression. For the logistic regression analysis, several result of the study obtained. Among them are the fit model with data, the model is able to predict the value of its observations, the independent variable can explain the dependent variable by 5,4% and the regression model is free from the symptoms of multicolinearity. Based on the regression model formed, it can be concluded the the audit opinion has a negative and no significant effect on the auditor switching. For profitability has a negative and no significant effect on the auditor switching. For financial distress has a positive and no significant effect on the auditor switching. Key word: opinion audit, profitability, financial distress, auditor switching