Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Trade and Services Yang Terdaftar di BEI 2017-2021

The independence of an external auditor can be maintained by continuously changing auditors in accordance with applicable government regulations. This study aims to test the CEO turnover, audit committee characteristics, financial distress, KAP reputation, opinion and delay on switching. uses secondary data trade services companies listed Indonesia Stock Exchange 2017-2021. used a purposive sampling technique which resulted 335 sample observations from 67 total provisions made author. Hypothesis testing this logistic regression. has been processed using SPSS version 23 shows results that turnover significant effect switching characteristics committee, have no switching.
 
 Keywords: Turnover, Audit Committee Characteristics, Financial Distress, Reputation, Opinions, Delay