ANALYSIS FACTORS AFFECTING AUDITORS SWITCHING IN INFRASTRUCTURE, UTILITY AND TRANSPORTATION COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE PERIOD 2019-2021

Abstract

This study aims to examine the effect of change in management , audit opinion, audit fee, and company size. The cases of auditor scandals in recent years provide further evidence of audit failures that have had serious consequences for the business community and the emergence of a crisis of public trust in the profession of public accountants. This research uses agency theory where an auditor acts as a mediator for both parties (agent and principal).The Data research comes from the financial statements of all infrastructure, utility and transportation companies obtained from the Indonesia Stock Exchange (IDX) for the 2019-2021. The sample data that were successfully analyzed in this study came from 15 companies obtained from the purposive sampling method. Data analysis was carried out using an analytical technique in the form of logistic regression test. The results of the analysis that the variable change in management has effect on the auditor switching, audit has no effect on the auditor switching, company size has no effect on the auditor switching and audit fee has no effect on the auditor switching.