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PENGARUH OPINI AUDIT, UKURAN KAP DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI

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ABSTRACT THE EFFECT OF AUDIT OPINION, CPA FIRM SIZE AND FINANCIAL DISTRESS ON THE AUDITOR SWITCHING ON MANUFACTURING COMPANY TEXTILE AND GARMEN SEKTOR SUB LISTED IN STOCK EXCHANGE Written by: Ranto Mycle Hutajulu Nim: 1232186 The purpose of this research is to determine the effect of audit opinion, firm size and financial distress to the auditor switching on the manufacturing sub-sectors of textile and garment listed on the Stock Exchange. The method used in this research is descriptive research method. The data obtained were processed statistically using logistic regression because the variables measured by a dummy variable. The population in this study is a manufacturing company of textile and garment sub-sector listed in Indonesia Stock Exchange 2008-2014. This study using purposive sampling which produces samples are 49 observation data. The research shown that the audit opinion significant was 0,100, so there were found no significant relation with auditor switching on α=5%.. While the CPA firm size significant was 0,998, so there were found no significant relation with auditor switching. While the financial distress significant was 0,427, so there were found no significant relation with auditor switching. Keywords: audit opinion, firm size, financial distress and auditor switching.