Abstract
Auditor independence issue most frequent maked debate of auditor rotation. This auditor rotation is related with company action to do auditor switching. This research to examine empirically the effect of audit opinion, financial distress, size of client companies, management changes and KAP size on Auditor switching on manufacturing companies that listed at Indonesian Stock Exchange (BEI) in 2017 until 2021.This research is quantitative research explanatory with data collection technique using a pruposive sampling. A total of 39 manufakturing firm are used as sample firm. This research using SPSS ver.18 application and using logistic regression to test the hypothesis because the independent variable is a combination of metric and no metric. The result of this study indicate that the independent variable that effect the provision of auditor switching is audit opinion. While other independent variables are financial distress, size of client companies, management changes and KAP size do not affect the auditor switching.
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