Egi Ferdiano, Nurika Restuningdiah, Bety Nur Achadiyah
This study aims to test the effect of the company size, customer's company size, management switching, financial distress, and audit fees on voluntary auditor switching. The population used is the real estate company and the properties listed on the Indonesia Stock Exchange in 2008-2013 that consist of 53 companies. Based on purposive sampling method, it obtained 21 sample companies that meet the criteria. Hypothesis testing in this study uses logistic regression analysis due to the dichotomous dependent variable. The results showed that the management switching has significant positive effect on voluntary auditor switching. Therefore, it can be concluded that if the company has main director switching, the company tends to do voluntary auditor switching. Meanwhile, the Public Accounting Firm size, the customer company size, financial distress, and audit fees have no prove to affect the voluntary auditor switching.
Universitas Negeri Malang, Indonesia
