The Influence of Client Company Size and Audit Opinion Switching Auditors

Abstract

The main purpose of this research is to analyze the influence Firm Size, Public Accounting Firm Size and Audit Opinion toward Auditor Switching at company sector of property, real estate, and building construction. This research using secondary data from Indonesian Stock Exchange. The sample is determined by purposive sampling technique and there are 52 companies listed on the Indonesian Stock Exchange that have submited the financial statements of 2016 – 2019. The results of data analysis show that the analysis model resulting 21,29% of prediction accuracy and there are 1 (one) variable that influence significant that is Public Accounting Firm Size to on Auditor Switching.