Journal of Economics, Business, and Accountancy Ventura Vol. 20, No. 2, August – November 2017, pages 237 – 248 237 The effect of audit opinion, financial distress, client size, management turn and KAP size on auditor switching Novi Darmayanti 1 1 Islamic Darul Ulum University of Lamongan, Airlangga Street No. 03, Sukodadi, Lamongan, 62253, EastJava, In- donesia ARTICLE INFO Article history: Received 5 February 2017 Revised 6 June 2017 Accepted 9 October 2017 JEL Classification: M42 Key words: Auditor Switching, Voluntary, and KAP Big Four. DOI: 10.14414/jebav.v20i2.1125 ABSTRACT The issue of Auditor Independence, the most frequently, makes the debate of auditor rotation. This auditor rotation is related to the company activity for doing auditor switching. Some previous studies showed that switching auditors leads to the various result and it needs to hold rediscovery and to verify the theory of auditor switching. The study Aimed to test empirically the auditor opinion, financial distress, the client company size, management turnover, and KAP size toward auditor switching on manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2010 until 2014. The study is an explanatory quantitative research with purposive sam- pling technique for the collection of data. The 39 manufacturing companies used as a sample. The study used SPSS Application with 18 version and regression logistics to test the hypothesis because the independent variable is the combination between metric and non-metric. The result of the study showed that the independent variable of audit opinion has an effect on auditor switching. Financial distress, the client company size, management turnover and the firm size do not affect the auditor switching. ABSTRAK Persoalan Auditor Independence, yang paling sering, membuat perdebatan rotasi auditor. Rotasi auditor ini terkait dengan aktivitas perusahaan untuk melakukan auditor switching. Beberapa penelitian sebelumnya menunjukkan bahwa auditor switching mengarah ke berbagai hasil dan perlu penemuan kembali untuk memverifi- kasi teori auditor switching. Penelitian ini bertujuan untuk menguji secara empiris opini auditor, financial distress, ukuran perusahaan klien, perputaran manajemen, dan ukuran KAP terhadap auditor switching pada perusahaan manufaktur yang ter- daftar di Bursa Efek Indonesia (BEI) pada tahun 2010 sampai dengan tahun 2014. Penelitian ini merupakan penelitian explanatory kuantitatif dengan teknik purposive sampling untuk pengumpulan data. Sebanyak 39 perusahaan manufaktur dijadikan sampel. Penelitian ini menggunakan SPSS Application versi 18.0 dan regresi logistik untuk menguji hipotesis karena variabel independen adalah kombinasi antara metrik dan non-metrik. Hasil penelitian menunjukkan bahwa variabel independen opini auditor berpengaruh terhadap auditor switching. Kelemahan keuangan, ukuran peru- sahaan klien, perputaran manajemen dan ukuran perusahaan tidak mempengaruhi auditor switching. 1. INTRODUCTION The financial report is the basis for the users of fi- nancial report for making the decision. The finan- cial report required by the parties is concerned with the economic performance and the success of com- panies such as owners, managers, shareholders, investors, creditors, and other parties, Reeve et al. (2011: 04). Therefore, the management company, primarily for the go public ones, should be respon- sible for presenting financial report reasonable and certifying the financial report reported to Bapepam- LK. The obligation to submit financial report has been determined by the Indonesian Government Regulation No. 24 of 1998 in the annual financial information company. It is amended by the Indo- * Corresponding author, email address: 1 novismile_ub@yahoo.com.