Analysis of The Influence of Audit Opinions, Change of Management, Public Accounting Firm Size, Size of Client Companies and Audit Fees on Auditor Switching

The main purpose of this research is to analyze the influence Audit Opinion, Management Change, Public Accounting Firm Size, Firm Size and Audit Fee toward Auditor Switching at company sector of Manufacture. This research using secondary data from Indonesian Stock Exchange. The sample is determined by purposive sampling technique and there are 95 companies listed on the Indonesian Stock Exchange that have submited the financial statements of 2016 – 2018. The results of data analysis show that the analysis model resulting 7.1629% of prediction accuracy and there are 1 (one) variable that influence significant that is Audit Fee to detect Auditor Switching.