@thesis{thesis,
		author={WANGGE  CHRISTINA OLGA},
		title ={FAKTOR - FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA
VOLUNTARY PADA PERUSAHAAN MANUFAKTUR},
		year={2015},
		url={http://eprints.perbanas.ac.id/1009/},
		abstract={This study aimed to analyze the factors that affect voluntary auditor switching on
manufacturing companies listed in Indonesia Stock Exchange (IDX). The population in this
study are all companies listed in Indonesia Stock Exchange in the period 2010 to 2013. The
number of manufacturing firms sampled in this study were 256 companies observations
obtained by purposive sampling method. The data analysis technique used is logistic
regression analysis. Based on the analysis conducted, the results showed that the variables
change of management and the client does not affect the size of the sample companies to
perform switching auditors, while the audit opinion and the financial distress of having a
significant influence on the company sample to perform the auditor switching.
Key words : Change of Management, Audit Opinion, Size Clients, Financial Distress and
Auditor Switching}
		}