The objectives of this research is to analyze factors affect in auditor switching. Variables used in this research are audit fee which examined by fee of professional value in financial statement, audit opinion over company's financial statement, companies size which examined by naturally logarithm from book value of total of company's asset, financial distress which analyzed by Altman (Z-score) method, and change of company directors in the way of auditor switching .
The sample of this research is manufacturer companies listed in IDX according to JASICA during 2009 – 2013. Based on a purposive sampling method, final samples consist of 42 companies during 5 years period. Thereby, total of samples are 210 financial statements. The data collection gathers through observation of company's financial statement and data processing carried out by binary logistic method with SPSS program version 16.0, with signification value has datermined 5%. The hyphotesis result shows financial distress, with a significance 0.016, and change of company directors, with a significance 0.006, in the way of auditor switching, whereas audit fee (0.329), audit opinion (0.499), and company size (0.348) not affect against auditor switching. |