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PENGARUH UKURAN KAP DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING

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ABSTRACT IMPACT OF THE SIZE OF PUBLIC ACCOUNTING FIRM AND FINANCIAL DISTRESS ON AUDITORS SWITCHING (Empirical Study on Banks Companies Listed on IDX Year 2017 – 2019) Written by: Ananda Afifa Sandra NIM: 1732163 There were many cases that cause auditor switching, among which was caused by the amount of costs that differ between large and small KAP, especially if the company was experiencing financial difficulties. This study aimed to address the influence of KAP size and financial distress on auditors switching auditors. This study used quantitative data analysis method with logistics regression analysis from the annual report of bank companies registered in IDX 2017 - 2019. The results showed that the size of kap had a significant effect on the auditor switching and the ability of KAP size variable in explaining auditor switching was 14.1%. Financial distress had no significant effect on auditor switching and the ability of financial distress variables in explaining auditor switching was 0.2%. The size of KAP and financial distress had a significant effect simultaneously on auditor switching. The ability of kap size variables and financial distress in explaining auditor switching was 14.6%, and the remaining 85.4% of those not discussed in this study were other factors that can explain auditor switching variables. Keywords: the size of KAP, financial distress, auditor switching