Indonesia Conference Directory

This study aimed to analyze the factors that influence voluntary auditor switching in Indonesia. The independent variables used in this study are audit opinion, public accounting firm, management tenure, profitability, financial distress, institutional ownership, company growth, and audit delay. Population in this research are non financial companies listed in Indonesia Stock Exchange from 2014-2016. The selection of samples used purposive sampling method and there are 92 companies and 276 observations meet those criteria for samples. This research is analyzed using logistic regression analysis. The result of this research show that audit opinion and management tenure have influence on voluntary auditor switching. Whereas public accounting firm, profitability, financial distress, institutional ownership, company growth, and audit delay do not affect voluntary auditor switching.