Pengaruh Opini Going Concern, Financial Distress dan Kepemilikan Institusional pada Auditor Switching

Auditor switching is a replacement of the auditor and the Public Accounting Firm (KAP) conducted by the client company. Auditor switching performed by a client company is one of the potential solutions that can be taken to address the possibility of a quality audit degradation problem caused by a long auditor's duration. The problem of decreasing the quality of the audit is caused by the lack of auditor independence and objectivity as well as the Public Accounting Firm (KAP) to the client company due to the long-standing relationship between the auditor and the Public Accounting Firm (KAP) with the client company. Based on the theoretical study and the results of previous research, it is known that there are several factors that can influence the decision of the client company to make auditors switching is going concern opinion, financial distress and institutional ownership.This research was conducted on all manufacturing companies listed in Gusti Agung Ayu Intan Permata Sari dan Ida Bagus Putra Astika. Pengaruh... 899 Indonesia Stock Exchange period 2013-2015. The sample used in this research is 140 manufacturing companies that have been selected by purposive sampling method. The data were collected using non participant observation method. Meanwhile, the data analysis technique used in this research is logistic regression analysis. Logistic regression analysis was used in this study because the dependent variables were measured using dummy variables. Based on the analysis results can be concluded that going concern opinion and institutional ownership affect auditor switching, while financial distress does not affect auditor switching.